試題詳解

3- Harris Company had checks outstanding totaling $15,400 on its May bank reconciliation. In June, Harris Company issued checks totaling $64,900. The June bank statement shows that $37,600 in checks cleared the bank in June。. A check from one of Harris Company^ customers in the amount of $300 was also returned marked ”NSF。” The amount of outstanding checks on Harris Company's June bank reconciliation should be
(A) $49,500
(B)$53,000  
(C) $37,600
(D) $42,700