The April 30 bank statement for Trimble Corporation shows an ending balance of $34,990. The unadjusted cash account balance was $28,950. The accountant for Trimble gathered the following information:

• There was a deposit in transit for $4,364.
• The bank statement reports a service charge of $54.
• A credit memo included in the bank statement shows interest earned of $175.
• Outstanding checks totaled $11,253.
• The bank statement included a $970 NSF check deposited in April.

What is the true cash balance as of April 30?

Multiple Choice

$32,465

$32,290

$27,131

$28,101