The April 30 bank statement for Trimble Corporation shows an ending balance of $39,603. The unadjusted cash account balance was $33,150. The accountant for Trimble gathered the following information:

1. There was a deposit in transit for $5,232.

2. The bank statement reports a serve charge of $159

3. A credit memo included in the bank statement shows interest earned of $735.

4 Outstanding checks totaled $13,479.

5 The bank statement included A $2,370 NSF check deposited in April.

What is the true cash balance as of April 30?

A) $28,986

B) $31,356

C) $35,853

D) $36,588