53 again

At the end of February, Roberts Productions' accounting records reveal a balance for cash equal to $19,145. However, the balance of cash in the bank at the end of February is only $2,595. Roberts is concerned and asks the company's accountant to reconcile the two balances. Examination of the bank statement and company records at the end of February reveals the following information: In addition, during February the company's accountant wrote a check to one of its suppliers for $130. The check was recorded correctly in the company's records for $130 but processed incorrectly by the bank for $1,300. Roberts has contacted the bank, which has agreed to fix the error. Finally, a petty cash fund of $2,900 was established during February. This amount was withdrawn from the checking account but not recorded. Required: Calculate the correct ending balance of cash at the end of February. (Amounts to be deducted should be indicated with a minus sign.)