The April $30$ bank statement for Sew What Corporation shows an ending balance of $$38,944.$ The unadjusted cash account balance was $$32,550.$ The accountant for Sew What gathered the following information:

There was a deposit in transit for $$5,108.$

The bank statement reports a service charge of $$144.$

A credit memo included in the bank statement shows interest earned of $$655.$

Outstanding checks totaled $$13,161.$

The bank statement included a $$2,170$ NSF check deposited in April.

What is the true cash balance as of April $30?$

Multiple Choice

$$28,721$

$$30,891$

$$35,999$

$$35,344$