Kingbird, Inc, developed the following reconciling information in preparing its September bank reconciliation: Cash balance per bank, 9/30 Note receivable collected by bank Outstanding checks Deposits in transit Bank service charge NSF check $52700 28700 43100 21500 360 5750 Using the above information determine the cash balance per books (before adjustments) for the Kingbird, Inc. $46710 O $74200 $8510 O $71800