Creative Idea Company had poor internal control over its cash transactions. The following are facts about its cash position on December $31,2017$:$--$The general ledger account for cash showed a balance of $$18,901\mathrm{.}62,$ which included undeposited receipts.$--$A credit of $$100$ on the bank statement did not appear on the general ledger of the company.$--$The cash balance on December $31$st according to the bank statement was $$15,550\mathrm{.}00.--$Outstanding checks were:No$.40$ for $$116\mathrm{.}25$No$.199$ for $$150\mathrm{.}00$No$.363$ for $$253\mathrm{.}25$No$.4525$ for $$190\mathrm{.}71$No$.4529$ for $$206\mathrm{.}80$No$.4555$ for $$145\mathrm{.}28--$The first deposit recorded by the bank on the cutoff statement was for $$3,794\mathrm{.}41$ on January $10,2018.$The cashier handles all incoming cash and makes bank deposits personally. She also reconciles the monthly bank statement. Her December $31$st reconciliation shows the following:Balance per books$$18,901\mathrm{.}62$Add: Outstanding checks: $4525$$$190\mathrm{.}714529206\mathrm{.}80455545\mathrm{.}28442\mathrm{.}79$Total$$19,344\mathrm{.}41$Less: Undeposited cash $3,794\mathrm{.}41$Balance per bank $15,550\mathrm{.}00$Deduct: Unrecorded credit $100\mathrm{.}00$True Cash, December $31$$$15,450\mathrm{.}001.$You suspect that the cashier may have misappropriated some money and your specific concern is that some of the undeposited receipts may have been taken. Prepare a schedule showing your estimate of the loss$\mathrm{.}2.$If there is a theft, how did the cashier attempt to conceal it$?3.$Give two internal controls over cash that are missing in this case, based on the information that you have been given.