At April 30, the bank reconciliation of Longacre 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.

Required:

List the outstanding checks at May 31.

Date 5-4 5-2 5-17 5-12 5-20 5-29 5-30 Bank Statement Checks Paid Check No. 254 257 258 259 260 263 262 Amount $650 410 159 275 925 480 750 Date 5-2 5-5 5-10 5-15 5-22 5-24 5-29 Cash Payments Journal Checks Issued Check No. 258 259 260 261 262 263 264 Amount $159 275 925 500 750 480 360 Amount No. LA 1 A Total