Poe, Inc., had the following bank reconciliation at March 31, 1997: Balance per bank statement, 3/31/97 Add deposit in transit $46,500 10,300 56,800 12,600 $44,200 Less outstanding checks Balance per books, 3/31/97 Data per bank for the month of April 1997 follow: Deposits Disbursements $58,400 49,700 All reconciling items at March 31, 1997, cleared the bank in April. Outstanding checks at April 30, 1997, totaled $7,000. There were no deposits in transit at April 30, 1997. What is the cash balance per books at April 30, 1997