The April 30 bank statement for Trimble Corporation shows an ending balance of $39,146. The unadjusted cash account balance was $32,750. The accountant for Trimble gathered the following information:

There was a deposit in transit for $5,150.

The bank statement reports a service charge of $149.

A credit memo included in the bank statement shows interest earned of $695.

Outstanding checks totaled $13,270.

The bank statement included a $2,270 NSF check deposited in April.

What is the true cash balance as of April 30?

A. $28,756

B. $31,026

C. $35,481

D. $36,176