At April 30 the bank reconciliation of Bossa Nova Company shows three outstanding checks: No. 254 $650, No. 255 $720, and No. 257 $410. The May bank statement and the May cash payments journal are given here:

Instructions Using step 2 in the reconciliation procedure (see page 313), list the outstanding checks at May 31.

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Bank Statement Checks Paid Cash Payments Journal Checks Issued 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