On Druskus Corp

On Druskus Corp.'s April bank reconciliation, cheques outstanding totalled $7,200.In May, the corporation issued cheques totalling $43,300.The May bank statement shows that $32,900 in cheques cleared the bank in May.A cheque from one of Druskus Corp.'s customers in the amount of $290 was also returned marked "NSF." The amount of outstanding cheques on Druskus' May bank reconciliation should be

A) $10,400.
B) $17,310.
C) $17,890.
D) $17,600.