Sunland, Inc. had the following bank reconciliation at March 31, 2020:

Balance per bank statement, 3/31/20	$37000
Add: Deposit in transit	6240
	43240
Less: Outstanding checks	8600
Adjusted cash balance, 3/31/20	$34640
Data per the bank statement for the month of April 2020 follow:
Deposits	$47100
Disbursements	48900

 

All reconciling items at March 31, 2020 cleared the bank in April. Outstanding checks at April 30, 2020 totaled $6020. There were no deposits in transit at April 30, 2020. What is the adjusted balance for cash at April 30, 2020?

$26820
$32840
$35200
$38300