Tyler, Inc. had the following bank reconciliation at March 31, 2021:

Balance per bank statement, 3/31/21	$38500
Add: Deposit in transit	6310
	44810
Less: Outstanding checks	8510
Balance per books, 3/31/21	$36300
Data per bank for the month of April 2021 follow:
Deposits	$47100
Disbursements	50400

All reconciling items at March 31, 2021 cleared the bank in April. Outstanding checks at April 30, 2021 totaled $5990. There were no deposits in transit at April 30, 2021. What is the cash balance per books at April 30, 2021?

plz tell me if the answer 27010 and 29210 are both correct. thx