Ivanhoe Company is a very profitable small business. It has not, however, given much consideration to internal control. For example, 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 $18.460.00. Outstanding checks were No. 62 for $144.00, No. 183 for $179.00, No. 284 for $258.00, No. 862 for $217.00, No. 863 for $229.00, and No. 864 for $202.00. Included with the statement was a credit memorandum of $203.00 indicating the collection of a note receivable for Ivanhoe Company by the bank on October 25. This memorandum has not been recorded by Ivanhoe. The company's ledger showed one Cash account with a balance of $22,138.00. The balance included undeposited cash on hand. Because of the lack of internal controls, Bret took for personal use all of the undeposited receipts in excess of $3,933.00. He then prepared the following bank reconciliation in an effort to conceal his theft of cash. Cash balance per books, October 31 $22,138.00 Add: Outstanding checks No. 862 $217.00 No. 863 229.00 No. 864 202.00 458.00 22,596.00 Less: Undeposited receipts 3,933.00 Unadjusted balance per bank, October 31 18,663.00 Less: Bank credit memorandum 203.00 Cash balance per bank statement, October 31 $18.460.00 NANHOE COMPANY Bank Reconciliation $ $