Minor Company had checks outstanding totaling $4,389 on its April bank reconciliation. In May, Minor Company issued checks totaling $40,991. The May bank statement shows that $26,905 in checks cleared the bank in May. A check of $702 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.$18,475

b.$67,896

c.$22,516

d.$17,773