Tresh, Inc. had the following bank reconciliation at March 31, 2012:

Balance per bank statement, 3/31/12 $37,200

Add: Deposit in transit 10,300

47,500

Less: Outstanding checks 12,600

Balance per books, 3/31/12 $34,900

Data per bank for the month of April 2012 follow:

Deposits $43,700

Disbursements 49,700

All reconciling items at March 31, 2012 cleared the bank in April. Outstanding checks at April 30, 2012 totaled $6,000. There were no deposits in transit at April 30, 2012. What is the cash balance per books at April 30, 2012?

a. $25,200

b. $28,900

c. $31,200

d. $35,500

Please show work