Question - Poe, Inc. had the following bank reconciliation at March 31, year 2:

Balance per bank statement, 3/31/Y2 $46,500

Add deposit in transit 10,300 56,800

Less outstanding checks 12,600

Balance per books, 3/31/Y2 $44,200

Data per bank for the month of April year 2 follow:

Deposits $58,400

Disbursements 49,700

All reconciling items at March 31, year 2, cleared the bank in April. Outstanding checks at April 30, year 2, totaled $7,000. There were no deposits in transit at April 30, year 2. What is the cash balance per books at April 30, year 2?