The Conner Company's August 31 pre-reconciliation cash balance on its books was $91,000. As of August 31, outstanding checks total $44,400 and deposits in transit total $30,200. Assuming there are no other reconciling items, what was the August 31 cash balance on Conner's bank statement?

Multiple Choice

• $76,800.

• $105,200.

• $91,000.

• $14,200.