The Cash account of ONECO Delivery Systems reported a balance of $2,480 at May 31. There were outstanding checks totaling $900 and a May 31 deposit in transit of $200. The bank statement listed a May 31 balance of $3,800. Included in the bank balance was a collection of $630 from Superman who owed ONECO a note receivable in that amount. The bank statement also shows a $20 service charge and $10 of interest revenue that ONECO earned on its bank balance.

1. Where in the bank reconciliation will the outstanding checks appear?

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2. Where in the bank reconciliation will the deposit in transit appear?

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