At April 30 the bank reconciliation of Guardado Company shows three outstanding checks: No. 254 $650, No. 255 $700, and No. 257 $410. The May bank statement and the May cash payments journal are given here.
Bank Statement
Checks Paid
Date Check No. Amount
5-4 254 $650
5-2 257 410
5-17 258 159
5-12 259 275
5-20 261 500
5-29 263 480
5-30 262 750
Cash Payments Journal
Checks Issued
Date Check No. Amount
5-2 258 $159
5-5 259 275
5-10 260 925
5-15 261 500
5-22 262 750
5-24 263 480
5-29 264 360