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. $28,500

b. $35,500

c. $29,800

d. $32,800