The April 30, 2014 bank statement for Turner Corporation shows an ending balance of $40,262. The unadjusted cash account balance was $33,750. The accountant for Turner gathered the following information: 1. April's deposit in transit was $5,356 2. The bank statement reports a service charge of $174 3. A credit memo included in the bank statement shows interest earned of $815 4. Outstanding checks totaled $13,797 5. The bank statement included a customer's $2,570 NSF check deposited in April What is the true cash balance as of April 30, 2014?

$31,821

$29,251

$36,362

$37,177