Check No. 3031 for $1,710 and Check No. 3040 for $847 were outstanding on the June 30 bank reconciliation. Check No. 3040 is listed with the July canceled checks, but Check No. 3031 is not. Also, Check No. 3065 for $631 and Check No. 3069 for $2,478, both written in July, are not among the canceled checks on the July 31 statement.