On April 30, the bank reconciliation of Ottawa Travel shows three outstanding checks: no. 254, $650; no. 255, $720; and no. 257, $410. The May bank statement and the May cash payments journal show the following:
|
Bank Statement Checks Paid |
||
|
Date |
Check No. |
Amount |
|
5/4 |
254 |
650 |
|
5/2 |
257 |
410 |
|
5/17 |
258 |
159 |
|
5/12 |
259 |
275 |
|
5/20 |
261 |
500 |
|
5/29 |
263 |
480 |
|
5/30 |
262 |
750 |
|
Cash Payments Journal Checks Issued |
||
|
Date |
Check No. |
Amount |
|
5/2 |
258 |
159 |
|
5/5 |
259 |
275 |
|
5/10 |
260 |
790 |
|
5/15 |
261 |
500 |
|
5/22 |
262 |
750 |
|
5/24 |
263 |
480 |
|
5/29 |
264 |
560 |
Instructions
Using step 2 in the reconciliation procedure, list the outstanding checks on May 31.