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Tresh, Inc. had the following bank reconciliation at March 31, 2012:
Balance per bank statement, 3/31/12 $37,200
Add: Deposit in transit 10,300
47,500
Less: Outstanding checks 12,600
Balance per books, 3/31/12 $34,900
Data per bank for the month of April 2012 follow:
Deposits $43,700
Disbursements 49,700
All reconciling items at March 31, 2012 cleared the bank in April. Outstanding checks at April 30, 2012 totaled $6,000. There were no deposits in transit at April 30, 2012. What is the cash balance per books at April 30, 2012?

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