Selik Inc. has the following information at the end of April:
|April Activity for the Bank Reconciliation:|
|Balance per bank statement, end of April||\$40,290|
|NSF check returned with April bank statement||\$1,450|
|Deposit in transit at end of April||\$10,200|
|Checks written not cleared the bank at end of April||\$15,060|
|Bank service charges for April, not yet recorded on books||\$60|
What is the beginning book balance that would be on the bank reconciliation at the end of April?