At April 30, the bank reconciliation of Pharoah Company shows three outstanding checks: No. 254 $740, No. 255 $730, and No. 257 $435. The May bank statement and the May cash payments journal are given here.

Bank Statement Checks Paid
Date		Check No.		Amount
5-4		254		$740
5-2		257		435
5-17		258		168
5-12		259		300
5-20		260		1,225
5-29		263		520
5-30		262		775

Cash Payments Journal Checks Issued
Date		Check No.		Amount
5-2		258		$168
5-5		259		300
5-10		260		1,225
5-15		261		540
5-22		262		775
5-24		263		520
5-29		264		390

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

No.		Amount
		$
Total		$