Minor Company had checks outstanding totaling $4,580 on its April bank reconciliation. In May, Minor Company issued checks totaling $40,218. The May bank statement shows that $25,981 in checks cleared the bank in May. A check from one of Minor Company's customers of $710 was also returned marked "NSF." The amount of outstanding checks on Minor Company's May bank reconciliation should be

a.$18,107

b.$18,817

c.$66,199

d.$21,401