Firebird Corp. prepares monthly bank reconciliations of its checking account balance. The bank statement for February 2019 indicated the following:

Balance, February 28, 2019

$87,392

Service charge for February

100

Interest earned during February

875

NSF check from Valerie Corp. (deposited by Firebird)

630

Note ($12,000) and interest ($350) collected from a customer of Firebird

12,350

An analysis of canceled checks and deposits and the records of Firebird Corp. revealed the following items:

Checking account balance per Firebirds books at February 28, 2019

$73,260

Outstanding checks as of February 28, 2019

6,440

Deposit in transit at February 28, 2019

4,785

Error in recording check 7853 issued by Firebird

18

The correct amount of check #7853 is $797. It was recorded as a cash disbursement of $779 by mistake. The check was issued to pay for merchandise purchases. The check appeared on the bank statement correctly.

Prepare a bank reconciliation for Firebird Corp. in proper form.

What is the amount of cash that should be reported on the February 28, 2019 balance sheet of Firebird Corp. (circle and/or highlight the $ amount)?