The Cash Records and the Bank Statement of Frankel Company

Multiple Choice

The cash records and the bank statement of Frankel Company showed the following at the end of February: Outstanding checks as of the beginning of February,$8,000;checks written by Frankel Company according to its books during February,$50,000;and checks cleared by the bank during February,$54,000.What was the amount of the outstanding checks at the end of February?

A) $2,000.
B) $4,000.
C) $6,000.
D) $8,000.