At the end of February, Howard Productions' accounting records reveal a balance for cash equal to $19,130. However, the balance of cash in the bank at the end of February is only $2,775. Howard 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: NSF checks Deposits outstanding $5,183 Service fees $140 7,597 Checks outstanding n addition, during February the company's accountant wrote a check to one of its suppliers for $145. The check was recorded correctly in the company's records for $145 but processed incorrectly by the bank for $1,450. Howard has contacted the bank, which has agreed to fix the error. Finally, a petty cash fund of $2,600 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 This amount was withdrawn from the checking account but not recorded Required: Calculate the correct ending balance of cash at the end of February.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.) HOWARD PRODUCTIONS Bank Reconciliation February 28 Bank's Cash Balance Company's Cash Balance Per bank statement Per general ledger Bank balance per reconciliation Company balance per reconciliation