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Poe, Inc., had the following bank reconciliation at March 31: Balance per bank statement, 3/31 $46,500 Add: Deposit in transit 10,300 $56,800 Minus: Outstanding checks (12,600) Balance per books, 3/31 $44,200 Data per bank for the month of April follow: Deposits $58,400 Disbursements 49,700 All reconciling items at March 31 cleared the bank in April. Outstanding checks at April 30 totaled $7,000. There were no deposits in transit at April 30. What is the cash balance per books at April 30
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