At April 30, the bank reconciliation of Frobisher shows three outstanding cheques: No. 254, $1,120; No. 255, $1,600; and No. 257, $820. A list of cheques recorded by the bank and the company in the month of May follows:

Additional information:
1. The bank did not make any errors.
2. The company made one error.
Instructions
(a) List the outstanding cheques at May 31.
(b) List other items that must be included in the bank reconciliation. Describe the impact of each on the reconciliation.

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FROBISHER LIMITED Bank Statement (partial) Amounts Deducted from Account (debits) FROBISHER LIMITED Cash Account (partial) Cheques Written (Credits) Cheque No. 254 257 258 259 260 263 262 Service charge Date e No. 258 259 260 261 262 263 264 Amount 318 550 1,000 1,734 1,500 880 1,300 Date Amount $1,120 820 318 550 1,000 1,680 1,500 108 May 2 May 2 12 17 20 29 30 31 10 15 24 29