The Tanner Company's April 30, 2014 pre-reconciliation cash balance on its books was $39,500. While preparing the April 30 bank reconciliation, Tanner determined that outstanding checks total $12,800, deposits in transit total $7,900, and bank service charges are $59. How much was Tanner's April 30, 2014 cash balance per the bank statement? O $34,541 O $34600 O $44,341 O $44,400