Given the following April data per bank 3/31 balance $100 April receipts $40 April disbursements $30 4/30 balance 5110 Reconciling Items: 1. 4/30 Deposit in transit S7 2. 3/31 Outstanding checks S2 3. 4/30 Collection by bank 54 April Receipts per books were O a $29 Ob 549 Oc543 Od $37 551