Use the following bank statement and T-account to identify outstanding checks that should be included in the May 31 bank reconciliation. BANK STATEMENT Deposits Checks Other $ 50 Date May 1 May 4 May 12 May 28 May 30 May 31 $ 10 100 20 15 NSF check #2 #4 #5 #6 #8 $ 50 Balance $ 200 240 90 70 255 195 200 55 Service charge 5 Cash (A) Debit Credit 200 May 1 May 3 50 10 70 100 20 15 25 May 3 #2 May 4 #3 May 8 #4 May 11 #5 May 21 #6 May 29 #7 May 30 #8 May 29 May 30 May 31 200 150 305 55 Date May 01 May 30 Check Number Amount #4 $ 240 #8 $ 195