Mork, Ltd. had the following bank reconciliation at July 31, 20x6:
	Balance per bank statement, July 31, 20x6	$36941
	Add: Deposit in Transit	10940
	Less: Outstanding cheques	11487
	Balance per books, July 31, 20x6	$36394
Data per bank for the month of August 20x6 was as follows:
	Deposits	$ 47555
	Disbursements	51354
All reconciling items at July 31, 20x6 cleared the bank in August. Outstanding cheques at August 31, 20x6 totalled $4380. There were no deposits in transit at August 31, 20x6. What is the cash balance per books at August 31, 20x6?

Select one:

a. 39702.00

b. 28762.00

c. 32595.00

d. 33142.00