Dekin Company Had Checks Outstanding Totaling $17,000 on Its May

Multiple Choice

Dekin Company had checks outstanding totaling $17,000 on its May bank reconciliation. In June, Dekin Company issued checks totaling $106,400. The July bank statement shows that $79,200 in checks cleared the bank in July. A check from one of Dekin Company's customers in the amount of $800 was also returned marked "NSF." The amount of outstanding checks on Dekin Company's July bank reconciliation should be

A) $43,400.
B) $27,200.
C) $44,200.
D) $10,200.