Congo Ltd Prepared the Following Bank Reconciliation at March 31: Balance

Congo Ltd. prepared the following bank reconciliation at March 31: Balance per bank statement....................................$37,200
Add: Deposit in transit..............................................10,300
....................................................................................47,500
Less: Outtanding cheques............................................12,600
Correct cash balance per books, March 31..................$34,900 Data per bank statement for the month of April follows:
Deposits..............................................$47,700
Disburiements....................................49,700
All reconciling items at March 31 cleared the bank in April. Outstanding cheques at April 30 totalled $5,000. There were no deposits in transit at April 30. What is the correct cash balance per books at April 30?

A) $30,200
B) $32,900
C) $35,200
D) $40,500