POE Inc. had the following bank reconciliation at March 31, 2021: Balance per bank statement, March 31 46,500 Add: Deposit in transit 10,300 Total 56,800 Less: Outstanding checks 12,600 Balance per books, March 31 44,200 Data per bank for the month of April 2021 follow: Deposits 58,400 Disbursement 49,700 All reconciling items at March 31, 2021 cleared the bank in April. Outstanding checks at April 30, 2021 totaled P7,000. There were no deposit in transit at April 30, 2021. Required: 1. Book receipts for April 2021 2. Book disbursements for April 2021 3. Cash balance per books at April 30, 2021