On May 2, 20X1, HPF Vacations received its April bank statement from First City Bank and Trust. Enclosed with the bank statement, which appears below, was a debit memorandum for $240 that covered an NSF check issued by Doris Fisher, a credit customer. The firms checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April 30, 20X1, was $3,013.

DATE			TRANSACTIONS
April	1		Balance	$	6,399
	1		Check 1207		140
	3		Check 1208		430
	5		Deposit		480
	5		Check 1209		340
	10		Check 1210		3,300
	17		Check 1211		75
	19		Deposit		230
	22		Check 1212		9
	23		Deposit		230
	26		Check 1213		280
	28		Check 1214		17
	30		Check 1215		15
	30		Deposit		280

FIRST CITY BANK AND TRUST
HPF Vacations				1-877-123-9876
1718 Jade Lane
San Diego, CA 92111-4998
Account Number: 23-11070-08				April 130, 2019
Activity Summary:
Balance, April 1					$	6,399.00
Deposits and credits						940.00
Withdrawals and debits						(4,820.00	)
Balance, April 30					$	2,519.00
DATE		DESCRIPTION	DEPOSITS/CREDITS					WITHDRAWALS/DEBITS				BALANCE
4/1/X1		Opening balance										$	6,399.00
4/6/X1		Deposit		480.00									6,879.00
4/6/X1		Check No. 1207							140.00				6,739.00
4/10/X1		Check No. 1208							430.00				6,309.00
4/10/X1		Check No. 1209							340.00				5,969.00
4/13/X1		Check No. 1210							3,300.00				2,669.00
4/14/X1		Service fee							6.00				2,663.00
4/20/X1		Deposit		230.00									2,893.00
4/22/X1		Check No. 1211							75.00				2,818.00
4/25/X1		Deposit		230.00									3,048.00
4/26/X1		Check No. 1212							9.00				3,039.00
4/29/X1		Debit for NSF Check							240.00				2,799.00
4/29/X1		Check No. 1213							280.00				2,519.00
		Totals		940.00					4,820.00

Required:

1. Prepare a bank reconciliation statement for the firm as of April 30, 20X1.
2. Record general journal entries for any items on the bank reconciliation statement that must be journalized.

Analyze:

What checks remain outstanding after the bank statement has been reconciled?