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The Tanner Companys April 30, 2016 pre-reconciliation cash balance on its books was $45,000. While preparing the April 30 bank reconciliation, Tanner determined that outstanding

The Tanner Companys April 30, 2016 pre-reconciliation cash balance on its books was $45,000. While preparing the April 30 bank reconciliation, Tanner determined that outstanding checks total $15,000, deposits in transit total $9,000, and bank service charges are $70. What was Tanners April 30, 2016 cash balance per the bank statement?

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