Trudy, Inc. had the following bank reconciliation at March 31, 2014:
Balance per bank statement, 3/31/14 $37,200
Add: Deposit in transit 6,300
43,500
Less: Outstanding checks 8,600
Balance per books, 3/31/14 $34,900
Data per bank for the month of April 2014 follow:
Deposits $46,700
Disbursements 49,700
All reconciling items at March 31, 2014 cleared the bank in April. Outstanding checks at April 30, 2014 totaled $6,000. There were no deposits in transit at April 30, 2014. What is the cash balance per books at April 30, 2014?