9. At close of business on April 28, Cutter Institute had $36,000 Cash per Books. On April 29, Cutter received the proceeds from the sale of $18,000 Capital Stock, wrote off a receivable of $1,800, paid accounts payables of $11,800, collected accounts receivables of $3,800, and made credit sales of $5,300. At close of business on April 29, Cash per Books totaled: OA. $46,000 B. $54,800 OC. $60,500 OD. $65,000