The Tanner Companys April 30, 2014 pre-reconciliation cash balance on its books was $38,000. While preparing the April 30 bank reconciliation, Tanner determined that outstanding checks total $12,200, deposits in transit total $7,600, and bank service charges are $56. How much was Tanners April 30, 2014 cash balance per the bank statement?

$42,544.

$42,600.

$33,400.

$33,344.