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Clark Company Developed the Following Reconciling Information in Preparing Its

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Clark Company developed the following reconciling information in preparing its September bank reconciliation:  Cash balance per bank, 9/30$46,200 Note receivable collected by bank 25,200 Outstanding checks 37,800 Deposits in transit 18,900 Bank service charges 315 NSF check 5,040\begin{array}{lr}\text { Cash balance per bank, } 9 / 30 & \$ 46,200 \\\text { Note receivable collected by bank } & 25,200 \\\text { Outstanding checks } & 37,800 \\\text { Deposits in transit } & 18,900 \\\text { Bank service charges } & 315 \\\text { NSF check } & 5,040\end{array} Using the above information determine the cash balance per books (before adjustments) for the Clark Company.


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