At April 30 the bank reconciliation of Guardado Company shows three outstanding checks: No. 254 $650, No. 255 $700, and No. 257 $410. The May bank statement and the May cash payments journal are given here.
|
Bank Statement |
Cash Payments Journal |
||||
|
Date |
Check No. |
Amount |
Date |
Check No. |
Amount |
|
5 4 |
254 |
$650 |
5 2 |
258 |
$159 |
|
5 2 |
257 |
410 |
5 5 |
259 |
275 |
|
5 17 |
258 |
159 |
5 10 |
260 |
925 |
|
5 12 |
259 |
275 |
5 15 |
261 |
500 |
|
5 20 |
261 |
500 |
5 22 |
262 |
750 |
|
5 29 |
263 |
480 |
5 24 |
263 |
480 |
|
5 30 |
262 |
750 |
5 29 |
264 |
360 |
Instructions
list the outstanding checks at May 31.