Larkspur, Inc. had the following bank reconciliation at March 31, 2025: Balance per bank statement, 3/31/25 $70500 Add: Deposit in transit 17400 87900 Less: Outstanding checks 21800 Balance per books, 3/31/25 $66100 Date per bank per the month of April 2025 following: Deposits $81400 Disbursements 95800 All reconciling items at March 31, 2025, cleared the bank in April. Outstanding checks at April 30,2025 totaled $10200. There were no deposits in transit at April 30, 2025. What is the cash balance per books at April 30, 2025? a. $45900 b. $51700 c. $56100 d. $63300