The Tanner Company's April 30 pre-reconciliation cash balance on its books was $35,000. While preparing the April 30 bank reconciliation, Tanner determined that outstanding checks total $11,000, deposits in transit total $7,000, and bank service charges are $50. How much was Tanner's April 30 cash balance per the bank statementa. $31,000.
b. $30,950.
c. $38,950.
d. $39,000.