I need help with these two questions. Thank you so much !

The cash account for Brentwood Bike Co. at May 1 indicated a balance of $13,600. During May, the total cash deposited was $68,580 and checks written totaled \$63,680. The bank statement indicated a balance of $23,250 on May 31 . Comparing the bank statement, the canceled checks, and the accompanying memos with the records revealed the following reconcliing items: a. Checks outstanding totaled $10,360. b. A deposit of $8,440, representing recelpts of May 31 , had been made too late to appear on the bank statement. c. The bank had collected for Brentwood Bike Co. $4,460 on a note left for collection. The face of the note was $4,110. d. A check for $360 returned with the statement had been incorrectly charged by the bank as $630. e. A check for $410 returned with the statement had been recorded by Brentwood Blke Co. as $140. The check was for the payment of an obligation to Adkins Co. on account. f. Bank service charges for May amounted to $60. 9. A check for $1,030 from Jennings Co, was returned by the bank because of insufficient funds. Instructions: 1. Prepare a bnk reconcitiation as of May 31 . 2. Journalize the necessary entries (a.) that Increase cash and (b.) that decrease cash. The accounts have not been closed. For a compound transaction. amount box does not require an entry, leave it blank. 3. If a balance sheet is prepared for Brentwood Bike Co. on May 31, what amount should be reported as cash? Using Bank Reconcillation to Determine Cash Recelpts Stolen Alaska Impressions Co, records all cash receipts on the basis of its cash register tapes. Alaska Impressions Co. discovered during October that one of its salesclerks had stolen an undetermined amount of cash recelpts while taking the daily deposits to the bank. The following data have been gathered for October: No deposits were in transit on October 31. a. Determine the amount of cash receipts stolen by the sales clerk. x b. What accounting controls would have prevented or detected this theft