Pharoah Service Company had checks outstanding totaling $28600 on its May bank reconciliation, In June, Pharoah issued checks totaling $178800. The June bank statement shows that $133100 in checks cleared the bank in June A check from one of Pharoah's customers in the amount of $1300 was also returned marked "NSF" The amount of outstanding checks on Pharoah's June bank reconciliation should be $73000. $45700. $17100. $74300