Minor Company Had Checks Outstanding Totaling $19,200 on Its April

question 70

Multiple Choice

Minor Company had checks outstanding totaling $19,200 on its April bank reconciliation. In May, Minor Company issued checks totaling $64,900. The May bank statement shows that $47,600 in checks cleared the bank in May. A check from one of Minor Company's customers of $300 was also returned marked "NSF." The amount of outstanding checks on Minor Company's May bank reconciliation should be

• A) $28,400
• B) $36,800
• C) $17,300
• D) $36,500

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