At April 30, the bank reconciliation of Ivanhoe Company shows three outstanding checks: No. 254 $720, No. 255 $930, and No. 257 $450. The May bank statement and the May cash payments journal are given here.

Using step 2 in the reconciliation procedure, list the outstanding checks at May 31.

Bank Statement Checks Paid Date Check No. Amount 254 $720 5-4 257 450 5-2 258 184 5-17 259 345 5-12 260 5-20 1,130 263 5-29 535 785 5-30 262