Acme Construction Company had checks outstanding totaling $$32400$ on its June bank reconciliation. In July, Acme issued checks totaling $$233400.$ The July bank statement shows that $$157800$ in checks cleared the bank in July. A check from one of Acme's customers in the amount of $$1800$ was also returned marked $"$NSF$."$ The amount of outstanding checks on Acme's July bank reconciliation should be

$$75600.$

$$108000.$

$$106200.$

$$43200.$