During the year, Tempo Inc. has monthly cash expenses of $182,966. On December 31, its cash balance is $1,887,779. The ratio of cash to monthly cash expenses is

A. 8.2 months

B. 11.3 months

C. 9.7 months

D. 10.3 months

Minor Company had checks outstanding totaling $5,835 on its April bank reconciliation. In May, Minor Company issued checks totaling $40,993. The May bank statement shows that $25,755 in checks cleared the bank in May. A check of $373 from one of Minor Company's customers was also returned marked "NSF." The amount of outstanding checks on Minor Company's May bank reconciliation should be

A. $21,073

B. $19,920

C. $20,700

D. $66,748