At April 30, the bank reconciliation of Sheridan Company shows three outstanding checks: No. 254 $665, No. 255 $1,020, and No. 257 $485. The May bank statement and the May cash payments journal are given here.

Bank Statement - Checks - Paid Date - Check No. - Amount

5-4 254 $665

5-2 257 485

5-17 258 172

5-12 259 350

5-20 260 1,060

5-29 263 525

5-30 262 770

Cash Payments - Journal - Checks Issued - Date Check No. - Amount

5-2 258 $172

5-5 259 350

5-10 260 1,060

5-15 261 545

5-22 262 770

5-24 263 525

5-29 264 390

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