The Tanner Company's April 30, 2014 pre-reconciliation cash balance on its books was $40.500. While preparing the April 30 bank reconciliation, Tanner determined that outstanding checks total $13,200, deposits in transit total $8,100, and bank service charges are $61. How much was Tanner's April 30, 2014 cash balance per the bank statement? O $35,339. O $35,400 O $45,600 O $45,539