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 $27,000 Disbursements 7.900 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, 20167 Select one: ) a. $32.800 O b. $29,800 c. $28,500 d. $35,500