On April 30, the bank reconciliation of Crane Company shows three outstanding cheques: No. 254 for $540, No. 255 for $297, and No. 257 for $670. The May bank statement and the general ledger Cash account in May show the following: CRANE COMPANY Bank Statement (partial) Cheques Paid Date Cheque No. Amount May 2 254 $540 5 258 173 12 257 670 15 259 279 20 260 600 22 NSF 304 28 263 470 30 262 690 30 SC 63 CRANE COMPANY Cash Account (partial) Cheques Written Date Cheque No. Amount May 2 258 $173 5 259 279 9 260 60 15 261 885 22 262 690 23 263 470 29 264 680 Additional information: 1. 2. The bank did not make any errors in May. NSF is a customer's cheque that was returned because the customer did not have sufficient funds. SC stands for service charge. 3. (a) List the outstanding cheques at May 31. Outstanding cheques at May 31 No. No. No. Total $