LUKE, Inc. had the following bank reconciliation at March 31, 2017:

Balance per bank statement, 3/31/17 $37,200

Add: Deposit in transit 10,300

47,500

Less: Outstanding checks 12,600

Balance per books, 3/31/17 $ 34,900

Data per bank for the month of April 2017 follow:

Deposits $46,700

Disbursements 49,700

All reconciling items at March 31, 2017 cleared the bank in April. Outstanding checks at April 30, 2017 totaled $6,000. There were no deposits in transit at April 30, 2010. What is the cash balance per books at April 30, 2017?