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Question(s) / Instruction(s):

Dekin Company had checks outstanding totaling $6,400 on its May bank reconciliation.  In June, Dekin Company issued checks totaling $39,900.  The July bank statement shows that $29,700 in checks cleared the bank in July. A check from one of Dekin Company\'s customers in the amount of $300 was also returned marked "NSF." The amount of outstanding checks on Dekin Company\'s July bank reconciliation should be which of the following?

A.            $19,600

B.            $10,200

C.            $16,600

D.            $3,800

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