18. Mesa Tables Co. uses a four-column bank reconciliation. The bank statement reports May payments of $1,315, including service charges of $20. At the beginning of May, there were $90 of checks outstanding. At the end of May, there were $120 of checks outstanding. Before recording the bank service charges, Mesa Tables must have recorded May payments of a. $1.325. b. $1,265. c. $1,305. d. $1.365