Kingbird, Inc. had the following bank reconciliation at March 31, 2025: Balance per bank statement, 3/31/25 Add: Deposit in transit Less: Outstanding checks Balance per books, 3/31/25 $75500 19400 94900 23800 $71100 Data per bank for the month of April 2025 follow: Deposits Disbursements $83400 97800 4 All reconciling items at March 31, 2025 cleared the bank in April. Outstanding checks at April 30, 2025 totaled $12400. There were no deposits in transit at April 30, 2025. What is the cash balance per books at April 30, 2025? O $68100 O $61100 O $48700 O $56700