In October, The Toerner company issued checks totaling $45,700. The October bank statement shows that checks totaling $39,800 cleared the bank. In addition, a check from one of Toerner's customers in the amount of $500 was returned as NSF. The outstanding checks on the October bank reconciliation should total:

Select one:

a. $5,400

b. $5,900

c. $10,400

d. $6,400