Exercise 7-10

On April 30, the bank reconciliation of Westbrook Company shows three outstanding checks: no. 254, $630; no. 255, $870; and no. 257, $500. The May bank statement and the May cash payments journal are shown as follows.

Bank Statement
Checks Paid
Date		Check No.		Amount
5/4		254		$630
5/2		257		500
5/17		258		289
5/12		259		215
5/20		261		590
5/29		263		460
5/30		262		770

Cash Payments Journal
Checks Issued
Date		Check No.		Amount
5/2		258		$289
5/5		259		215
5/10		260		980
5/15		261		590
5/22		262		770
5/24		263		460
5/29		264		540

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