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