Alonso Company Had the Following Bank Reconciliation at March 31

Alonso Company had the following bank reconciliation at March 31:

All reconciling items at March 31 cleared through the bank in April.Outstanding checks at April 30 totaled $15,000.What is the amount of cash disbursements per books in April?

A) $89,200
B) $99,400
C) $109,600
D) $114,400