The bookkeeper for Blossom Manufacturing Ltd. was trying to determine what items would be used in preparing the company's bank reconciliation that she is completing at May 31, 2021, the end of the company's first month of operations. The company's bank statement showed the following: Blossom's summary of cash receipts (which were all deposited) and summary of cheques (which were all mailed out to suppliers) for the month of May showed the following: \begin{tabular}{|crr} \hline \multicolumn{3}{|c}{ Cash Receipts } \\ \hline & & Amount \\ Date & & \\ May & 1 & $25,500 \\ & 15 & 4,743 \\ & 31 & 7,972 \\ & & $38,215 \\ & \end{tabular} Determine the cash balance per books prior to the reconciliation. (Hint: This would be equal to: Balance in the cash account at the beginning of the month + Deposits made during the month - Cheques issued during the month.) Cash balance per books