Case 3. San Diego Harbor Tours has poor internal control over cash. Ben Johnson, the owner, suspects the cashier of stealing. Here are some details of company cash at September 30. a. The Cash account in the ledger shows a balance of $6,450. b. The September 30 bank statement shows a balance of $4,300. The bank state- ment lists a $200 bank collection, a $10 service charge, and a $40 NSF check. c. At September 30, the following checks are outstanding: a Amount $100 300 600 200 d. There is a $3,000 deposit in transit at September 30. e. The cashier handles all incoming cash and makes bank deposits. He also writes checks and reconciles the monthly bank statement. Johnson asks you to determine whether the cashier bas stolen cash from the business and, if so, how much. Perform your own bank reconciliation using the for- mat illustrated in the chapter There are no bank or book errors. Explain how Johnson can improve his internal controls. (pp. 420, 417)