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McKeel Publishing had outstanding checks totaling $5,520 on its June bank reconciliation. In July, McKeel issued checks totaling $40,100. The July bank statement shows that

McKeel Publishing had outstanding checks totaling $5,520 on its June bank reconciliation. In July, McKeel issued checks totaling $40,100. The July bank statement shows that $28,100 in checks cleared the bank in July. The amount of outstanding checks on McKeel's July bank reconciliation should be:

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