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 $4 2. 3/31 Outstanding checks $2 3. 3/31 Collection by bank $7 April Receipts per books were:

Select one:

a.

$47

b.

$43

c.

$37

d.

$44

e.

$51