Swifty Company had checks outstanding totaling $9100 on its June bank reconciliation. In July, Swifty Company issued checks totaling $77200. The July bank statement shows that $76000 in checks cleared the bank in July. A check from one of Swifty Company's customers in the amount of $910 was also returned marked "NSF." The amount of outstanding checks on Swifty Company's July bank reconciliation should be O $11210. O $10300. O $1200. O $9390.

As a commerce student, we all know that every business has to maintain a cash book to maintain all his cash and bank transactions. A cash book is a book which has two columns, one cash column and one bank column.