Waterway Industries had the following bank reconciliation at March 31, 2020: Balance per bank statement, 3/31/20 $74700 Add: Deposit in transit 20700 95400 Less: Outstanding checks 25500 Balance per books, 3/31/20 $69900 Data per bank for the month of April 2020 follow: Deposits $87600 Disbursements 99800 All reconciling items at March 31, 2020 cleared the bank in April. Outstanding checks at April 30, 2020 totaled $12500. There were no deposits in transit at April 30, 2020. What is the cash balance per books at April 30, 2020? $50000 O $70700 O $57300 O $62500