Tresh, Inc. had the following bank reconciliation at March 31, 2017:

Balance per bank statement, 3/31/17	$74,400
Add: Deposit in transit	20,600
	95,000
Less: Outstanding checks	25,200
Balance per books, 3/31/17	$69,800

Data per bank for the month of April 2017 follow:

Deposits	$87,400
Disbursements	99,400

All reconciling items at March 31, 2017 cleared the bank in April. Outstanding checks at April 30, 2017 totaled $12,000. There were no deposits in transit at April 30, 2017. What is the cash balance per books at April 30, 2017?

Question 9 options:

a)

$62,400

b)

$50,400

c)

$57,800

d)

$71,000