Kline Company Had Checks Outstanding Totaling $12,800 on Its May

Kline Company had checks outstanding totaling $12,800 on its May bank reconciliation.In June, Kline Company issued checks totaling $79,800.The July bank statement shows that $59,400 in checks cleared the bank in July.A check from one of Kline Company's customers in the amount of $600 was also returned marked "NSF." The amount of outstanding checks on Kline Company's July bank reconciliation should be

A) $39,200.
B) $20,400.
C) $33,200.
D) $7,600.