What is the total amount of outstanding checks at January 31?

a. $1,048.

b. $868.

c. $1,900.

d. $1,720.

Quinn Company's bank statement at January 31 shows a balance of \($13,360\), while the ledger account for Cash in Quinn's ledger shows a balance of \($12,890\) at the same date. The only reconciling items are the following:

• Deposit in transit, $890.

• Bank service charge, $24.

• NSF check from customer Greg Denton in the amount of $426.

• Error in recording check no. 389 for rent: check was written in the amount of \($1,320\), but was recorded improperly in the accounting records as $1,230.

• Outstanding checks, $?????