Given the following April data per bank: 3/31 balance $100 April receipts $40 April disbursements $30 4/30 balance $110 Reconciling Items: 1.4/30 Deposit in transit $7 2.3/31 Outstanding checks $4 3.3/31 Collection by bank 52 April Receipts per books were: Select one: O a. $39 O b. $49 O c535 O d. 545 O e. $31 Given the following October data per books! 9/30 balance $100 October receipts $40 October disbursements 530 10/31 balance $110 Reconciling Items 1. 9/30 Deposit in transit $4 2. 10/31 Outstanding checks 52 3. 10/31 Collection by bank $7 The 10/31 balance per bank is: Select one: O a. 5114 O b. $105 O c $119 O d. $101 O e. $115