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 $3,700. There were no deposits in transit at April 30, 2010. What is the cash balance per books at April 30, 2010?

	A.	$31,900
	B.	$34,200
	C.	$30,500
	D.	$40,800