51. Tresh, Inc. had the following bank reconciliation at March 31, 2017: Balance per bank statement, 3/31/17 $74,400 Add: Deposit in transit 20 600 95,000 Less: Outstanding checks 25,200 Balance per books, 3/31/17 $69,800 Data per bank for the month of April 2017 follow: Deposits $87,400 Disbursements 99,400 All reconciling items at March 31, 2017 cleared the bank in April. Outstanding checks at April 30, 2017 totaled $12,000. There were no deposits in transit at April 30, 2017. What is the cash balance per books at April 30, 2017? a. $50,400 b. $57,800 c. $62,400 d. $71,000