Tyler, Inc All Reconciling Items at March 31, 2011 Cleared the Bank

Tyler, Inc.had the following bank reconciliation at March 31.2011: $\begin{array}{lr}\text { Balance per bank statement, } 3 / 31 / 11 & € 37,200 \\\text { Add: Deposit in transit } & 10,300\\&47,500\\\text { Less: Outstanding checks } &12,600\\\text { Balance per books, } 3 / 31 / 11&€34,900\\\\\text { Data per bank for the month of April } 2011 \text { follow: }\\\text { Deposits } & € 46,700 \\\text { Disbursements } & 49,700\end{array}$
All reconciling items at March 31, 2011 cleared the bank in April. Outstanding checks at
April 30, 2011 totaled $€ 6,000$ . There were no deposits in transit at April 30, 2011. What
is the cash balance per books at April 30, 2011 ?

A) $€ 28,200$
B) $€ 31,900$
C) $€ 34,200$
D) $€ 38500$