(Appendix)  On April 30. the bank reconciliation of Ottawa Company shows three outstanding checks: no. 254. $650, no. 255. $720, and no. 25". $410. The May bank statement and i:

cash payments journal show the following.

Instructions Using step 2 in the reconciliation procedure, 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 514 254 650 512 258 159 512 257 410 515 259 275 5/17 258 159 5/10 260 790 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 5/29 264 560