Larkspur Inc. had the following bank reconciliation at March $31,2025$

Balance pe bank statement $3/31/25$ $$70500$

Add Deposit in transit $17400$

Total $87900$

Less Outstanding checks $21800$

Balance per books $3/31/2566100$

Data per bank for the month of April $2025$ follows

Deposits $81400$

Disbursements $95800$

All reconciling items at March $31,2025$ cleared the bank in April. Outstanding checks at April $30,2025$ totaled $$10,200.$ There were no deposits in transit at April $30,2025.$ What is the cash balance per boos at April $30,2025?$

a$.$ $$51700$

b$.$ $$63300$

c$.$ $$45900$

d$.$ $$56100$