Following is a bank reconciliation for Pizza Express for May 31, 2014: Cash Account Bank Statement Balance as of 5/31/2014 $ 23,170 $ 19,825 Deposit in transit 4,725 Outstanding checks (370 ) Note collected by bank 1,645 Bank service charge (35 ) Automatic payment on loan (600 ) Adjusted cash balance as of 5/31/2014 $ 24,180 $ 24,180 Because of limited funds, Pizza Express employed only one accountant who was responsible for receiving cash, recording receipts and disbursements, preparing deposits, and preparing the bank reconciliation. The accountant left the company on June 8, 2014, after preparing the May 31 bank reconciliation. His replacement compared the checks returned with the bank statement to the cash disbursements journal and found the total of outstanding checks to be $3,240.

a.

Prepare a corrected bank reconciliation. Assume that the difference, if any, represents cash that has been stolen.

b.	What is the total amount of cash missing?