Ginko Inc. is a Japanese firm located in Sapporo. In the month of November, the firm wrote checks in the amount of JPY 27,750,000. In December, checks in the amount of JPY 37,974,000 were written. In November, JPY 25,404,000 of these checks were presented to the bank for payment, and JPY 32,649,000 were presented in December. Calculate the amount of outstanding checks at the end of December!

a. JPY 2,346,000

b. JPY 10,224,000

c. JPY 7,671,000

d. JPY 7,245,000