From a Company's Point of View,which of the Following Statements

Multiple Choice

From a company's point of view,which of the following statements best describes an "outstanding cheque"?

A) a cheque written by the company and presented to the bank for payment
B) a cheque written by the company but not yet presented to the bank for payment
C) a cheque written by a customer to the company that has been presented to the bank for payment
D) a cheque written by a customer to the company but not yet been presented to the bank for payment