Trudy, Inc. had the following bank reconciliation at March 31, 2014: Balance per bank statement, 3/31/14 $37,200 Add: Deposit in transit 6,300 43,500 Less: Outstanding checks 8,600 Balance per books, 3/31/14 $34,900 Data per bank for the month of April 2014 follow: Deposits $46,700 Disbursements 49,700 All reconciling items at March 31, 2014 cleared the bank in April. Outstanding checks at April 30, 2014 totaled $6,000. There were no deposits in transit at April 30, 2014. What is the cash balance per books at April 30, 2014?