On April 30, the bank reconciliation of Hidden Valley Company shows three outstanding cheques: No. 254 for $560, No. 255 for $262, and No. 257 for $620. The May bank statement and the general ledger Cash account in May show the following:

Determine outstanding cheques and other reconciling items.

HIDDEN VALLEY COMPANY Bank Statement (partial) Cheques Paid Date Cheque No. Amount May 2 254 $560 5 258 159 12 257 620 15 259 275 20 260 500 22 NSF 395 28 263 440 30 262 750 30 SC 54 HIDDEN VALLEY COMPANY Cash Account (partial) Cheques Written Date Cheque No. Amount May 2 258 $159 5 259 275 9 260 50 15 261 786 22 262 750 23 263 440 29 264 680 Additional information:

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. Instructions a. List the outstanding cheques at May 31.

b. List any other items that must be included in the bank reconciliation. Describe the impact of each item on the bank reconciliation.

HIDDEN VALLEY COMPANY Bank Statement (partial) Cheques Paid Date Cheque No. Amount May 2 254 $560 5 258 159 12 257 620 15 259 275 20 260 500 22 NSF 395 263 440 30 262 750 30 SC 54 28 HIDDEN VALLEY COMPANY Cash Account (partial) Cheques Written Date Cheque No. Amount May 2 258 $159 5 259 275 9 260 50 15 261 786 22 262 750 269 29 620 12 15 257 259 260 20 275 500 395 440 NSF 22 28 30 30 263 262 SC 750 54 $159 HIDDEN VALLEY COMPANY Cash Account (partial) Cheques Written Date Cheque No. Amount May 2 258 5 259 275 260 50 15 261 786 262 750 23 263 440 680 9 22 264 29 information: ufficient funds