• 23) ABC Co. had the following Bank reconciliation at March 31, 2000: Balance per Bank Statement 03/31/2000 $46,500 Add: Deposit in transit $10,300 Minus: Outstanding checks $12,600 Balance per Books: $44,200 Data per Bank for the month of April 2000 is as follows: Deposits: $58,400 Disbursements: $49,700 All reconciling items at March 31,2000 cleared the Bank in April. Outstanding checks at April 30 2000 totaled $7,0OO. There were no deposits in transit at April 30,2000.What is the Cash Balance per books at April 30, 2000.