Congo Ltd. prepared the following bank reconciliation at March 31:

Balance per bank statement .................................................. $37,200

Add: Deposit in transit ........................................................... 10,300

.............................................................................................. 47,500

Less: Outstanding cheques ................................................... 12,600

Correct cash balance per books, March 31 ........................... $34,900

Data per bank statement for the month of April follows:

Deposits ................................................................................ $47,700

Disbursements ...................................................................... 49,700

All reconciling items at March 31 cleared the bank in April. Outstanding cheques at April

30th totaled $5,000. There were no deposits in transit at April 30.

Required:

What is the correct cash balance per books at April 30?