At the end of February, Howard Productions' accounting records reveal a balance for cash equal to $19,190. However, the balance of cash in the bank at the end of February is only $1,785. 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 $5,243 Service fees 7,657 Checks outstanding $ 152 482 In addition, during February the company's accountant wrote a check to one of its suppliers for $115. The check was recorded correctly in the company's records for $115 but processed incorrectly by the bank for $1,150. Howard has contacted the bank, which has agreed to fix the error. Finally, a petty cash fund of $3,800 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 This amount was withdrawn from the checking account but not recorded.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 Deposits outstanding 7,657 NSF check Checks outstanding Service fees Bank error Petty cash fund Bank balance per reconciliation Company balance per reconciliation