Current Attempt in Progress Oriole Company is a very profitable semall business. It has not, however, given much consideration to internal control. For exarnple, 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 $17,690. Outstanding checks were Na. 62 for $150.10, No, 183 for $199,00,Na.284 for $264,00,Na.862 for $200,70,No,863 for $249.00, and No,864 for $173.80, Included with the statemerit was a credit memorandum of $213.50 indicating the collection of a note receivable for Oriole Company by the bank on October 25 . This memorandum has not been recorded by Oriole The company's ledger showed one Cash account with a balance of $21,920.00, The balance included undeposited cash on hand. Because of the lack of internal controls, Eret took for personal use all of the undeposited receipts in excess of $4,640.00. He then prepared the following bank reconciliation in an effort to conceal his theft of cash. (a) Prepare a correct bankreconciliation. Utint: Deduct the amount of the theft from the adjusted balance per books ) (Round answers to 2 decinal ploces, \& 52.75. Lat ilterns that increase cosh balance first)