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? Select one: a. $35,500 O b. $29,800 C. $28,500 O d. $32,800