Blossom Company is a very profitable small business. It has not, however, given much consideration to internal control. For example, in an attempt to keep clerical and office expenses to a minimum, the company has combined the jobs of cashier and bookkeeper. As a result, Bret Turrin handles all cash receipts, keeps the accounting records, and prepares the monthly bank reconciliations. The balance per the bank statement on October 31, 2022, was $18.368.00. Outstanding checks were No. 62 for $140.00, No. 183 for $170.00, No. 284 for $253.00, No. 862 for $190.00, No. 863 for $226.00, and No. 864 for $165.00. Included with the statement was a credit memorandum of $185.00 indicating the collection of a note receivable for Blossom Company by the bank on October 25. This memorandum has not been recorded by Blossom The company's ledger showed one Cash account with a balance of $21.867.00. The balance included undeposited cash on hand. Because of the lack of internal controls, Bret took for personal use all of the undeposited receipts in excess of $3.795.00. He then prepared the following bank reconciliation in an effort to conceal his theft of cash Cash balance per books, October 31 $21.867.00 Add: Outstanding checks No. 862 $190.00 No.863 226.00 No. 864 165.00 481.00 22.348.00 Less: Undeposited receipts 3,795.00 Unadjusted balance per bank, October 311 18,553.00 185.00 $18,368.00 Less: Bank credit memorandum Cash balance per bank statement, October 31 (a) Prepare a correct bank reconciliation. (Hint: Deduct the amount of the theft from the adjusted balance per books) (List items that increase balance as per bank & books first. Round answers to 2 decimal places, eg. 52.50)