Tyler, Inc. had the following bank reconciliation at March 31. 2010:

Balance per bank statement, 3/31/10	$37,200
Add: Deposit in transit	10,300
	47,500
Less: Outstanding checks	12,600
Balance per books, 3/31/10	$34,900

Data per bank for the month of April 2010 follow:

Deposits	$46,700
Disbursements	49,700

All reconciling items at March 31, 2010 cleared the bank in April. Outstanding checks at April 30, 2010 totaled $6,000. There were no deposits in transit at April 30, 2010. What is the cash balance per books at April 30, 2010?

$38,500

$28,200

$31,900

$34,200