Additional Information - X Navy Construction Inc. has poor internal control. Recently, Brett Knight, the owner, has suspected the bookkeeper of stealing. Here are some details of the business's cash position at September 30, 2020: (Click on the icon to view additional information.) Requirements a. The Cash account shows a balance of $10,417. This amount includes a September 30 deposit of $3,815 that does not appear on the September 30 bank statement. b. The September 30 bank statement shows a balance of $8,525. The bank statement lists a $280 bank collection, a(n) $7 service charge, and a $48 NSF cheque. The bookkeeper has not recorded any of these items. c. At September 30, the following cheques are outstanding Requirement 1. Prepare the bank reconciliation. There are no bank or book errors. Begin by preparing the bank section of the bank reconciliation. Then complete the book section of the bank reconciliation. (Leave unused cells blank.) Navy Construction Inc. Bank Reconciliation September 30, 2020 BANK: Requirements Cheque No. Amount 154 $ 117 - X 256 140 278 808 Add: 291 981 292 202 Less: 1. Prepare the bank reconciliation. There are no bank or book errors. 2. Using the facts provided, identify the information that would be relevant to determining whether or not the bookkeeper has stolen cash from the business. 3. Recommend to Knight any changes needed to prevent this from happening again. 293 150 d. The bookkeeper records all incoming cash and makes bank deposits. He also reconciles the monthly bank statement. Here is his September 30 reconciliation: BOOKS: $ 10.417 Print Done 1,698 Add: 280 Balance per books, September 30 Add: Outstanding cheques Bank collection Subtotal. Less: Deposits in transit Service charge NSF cheque 12,395 3,815 Less: 7 48 (3,870) Balance per bank, September 30. $ 8,525 Print Done Requirement 2. Using the facts provided, identify the information that would be relevant to determining whether or not the bookkeeper has stolen cash from the business. Based on the above reconciliation, it appears the bookkeeper has stolen , The bookkeeper the total of outstanding cheques by $ to cover the theft Requirement 3. Recommend to Knight any changes needed to prevent this from happening again. The owner should