"ABC" Company had provided you with the following bank reconciliation related information as of March $31$:

Balance per bank statement, $\frac{3}{31}$

$$162,750$

The total amount of the Outstanding checks

$$44,100$

The total amount of Deposit in transit $($DIT$)$

$$36,050$

Moreover, data per bank statement for the month of April are shown below:

The total amount of Disbursements.

$$173,950$

The total amount of Deposits in April

$$204,400$

Outstanding checks as of April $30$

$$26,250$

Based on the above$-$given information, What is the amount of cash disbursements per books in April, if All reconciling items at March $31$ cleared through the bank in April. $?$

cash disbursements per books in April