Minor Company had checks outstanding totaling $4,790 on its April bank reconciliation. In May, Minor Company issued checks totaling $40,977. The Maybank statement shows that $26,993 in checks cleared the bank in May. A check of $534 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 Oa. $18,240 Ob. $18,774 Oc. $22,203 Od $67,970