At April 30, The bank reconciliation of Farrow company shows three outstanding checks number 254 $670, number 255 $960, Number 257 $50. The May bank statement in the May cash payment journals are given here.

Bank Statement Checks Paid Date Check No. Amount 5-4 5-2 5-17 5-12 5-20 5-29 5-30 254 257 258 259 260 263 262 $670 505 205 360 1,220 540 795