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Koffoed, Inc. had the following bank reconciliation at March 31, 2016: Balance per bank statement, 3/31/16 $37,200 Add: Deposit in transit 6,200 43,400 Less: Outstanding

Koffoed, Inc. had the following bank reconciliation at March 31, 2016:

Balance per bank statement, 3/31/16

$37,200

Add: Deposit in transit

6,200

43,400

Less: Outstanding checks

7,600

Balance per books, 3/31/16

$35,800

Data per bank for the month of April 2016 follow:

Deposits

$47,600

Disbursements

47,900

All reconciling items at March 31, 2016 cleared the bank in April. Outstanding checks at April 30, 2016 totaled $7,000. There were no deposits in transit at April 30, 2016. What is the cash balance per books at April 30, 2016?

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