Chapter 8, Problem 8.10E

To determine

Bank reconciliation:

Bank reconciliation can be defined as the process wherein the balances in the accounting records of a firm are matched for a cash account to the corresponding information on a bank statement. Its primary objective is to determine the differences between the balances of the two.

Outstanding check:

An outstanding check can be defined as a check written by an entity, but not deducted from the appropriate general ledger cash account and not yet cleared the bank account on which the check is drawn.

To determine: The outstanding checks at May 31 of W. Company.