Kariwak Limiteds reconciled cash balance for the bank was $12,358 on January 31, 2018. During the month of February, the company recorded cash receipts of $68,319 and cash payments of $57,900. The company later learned that it had recorded a payment to a supplier on an account in the amount of $995 rather than the correct amount of $599. (a) Calculate the cash balance per the companys books to be used as the starting point in the bank reconciliation at February 28, 2018, assuming the error has not yet been discovered. (b) Determine the effect of the recording error in the bank reconciliation process.