Harris Company had checks outstanding totaling $4,131 on its May bank reconciliation. In June, Harris Company issued checks totaling $38,496. The June bank statement shows that $25,654 in checks cleared the bank in June. A check from one of Harris Company's customers of $601 was also returned marked "NSF." Determine the amount of outstanding checks on Harris Company's June bank reconciliation. a $16,372 b $16,973 c $64,150 d $21,523