DigDug Corporation Had Outstanding Cheques Totalling $5,400 on Its June

DigDug Corporation had outstanding cheques totalling $5,400 on its June bank reconciliation.In July,DigDug issued cheques totalling $38,900.The July bank statement shows that $26,300 in cheques cleared the bank in July.The amount of outstanding cheques on DigDug's July bank reconciliation should be:

A) $12,600.
B) $18,000.
C) $5,400.
D) $7,200.