Tyler, Inc. had the following bank reconciliation at March 31. 2010: Balance...

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Accounting

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

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