Oriole 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 handies alleash receipts, keeps the accounting records, and prepares the monthly bank reconciliations. The balance per the bank statement on October 31, 2025, was $19,018.00. Outstanding checks were No. 62 for $150.00, No. 183 for $183.00, No. 284 for $258.00, No. 862 for $191.00, No. 863 for $244.00, and No. 864 for $209.00. Included with the statement was a credit memorandum of $203.00 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 $22,533.00. 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 $3,836,00. He then prepared the following bank reconciliation in an effort to conceal his theft of cash. (a) Prepare a correct bank reconciliation. (Hint: Deduct the amount of the theft from the adjusted balance per books.) (List items that increase balance as per bank \& books first. Round answerg to 2 decimal places, es. 5,275.50.)