Following is a bank reconciliation for Zocar Enterprises for June 30, Year 2:

	Cash Account				Bank Statement
Balance as of 6/30/Year 2	$	24,500			$	22,285
Deposit in transit						4,150
Outstanding checks						(475	)
Note collected by bank		2,410
Bank service charge		(50	)
NSF check		(900	)
Adjusted cash balance as of 6/30/Year 2	$	25,960			$	25,960

As part of the normal process for handling an NSF check, the accounting clerk has notified the customer that their account did not contain sufficient funds to pay the balance owed to the company. The customer was told that they will need to provide an alternative form of payment to cover the outstanding balance. Required a. Prepare the adjustment that the clerk would have made to record the NSF check. c. Assume the clerk had stolen $900 cash, and recorded an entry for a nonexistent NSF check to reduce the cash balance so that it would match the bank balance. Select the internal control practice that would have most likely prevented this fraud.