At April 30, the bank reconciliation of Pharoah Company shows three outstanding checks: No. 254 $670, No. 255 $960, and No. 257 $505. The May bank statement and the May cash payments journal are given here.

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

Cash Payments Journal Checks Issued
Date		Check No.		Amount
5-2		258		$205
5-5		259		360
5-10		260		1,220
5-15		261		525
5-22		262		795
5-24		263		540
5-29		264		400

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