Patricia Company had poor internal control over its cash transactions. Facts about its cash position at November 30, 2025, were as follows. The cash ledger showed a balance of $18,901.62, which included undeposited receipts that were on hand at November 30. A credit of $100.00 on the bank's records did not appear on the books of the company. The balance per bank statement was $15,550. Outstanding checks were #62 for $116.25, #183 for $150.00, #284 for $253.25, #8621 for $190.71, #8623 for $206.80, and #8632 for $145.28. The cashier subtracted undeposited receipts of $3,794.41 and prepared the following reconciliation. Balance per books, November 30, 2025 $18,901.62 Add: Outstanding checks 8621 $190.71 8623 206.80 8632 145.28 442.79 19,344.41 Less: Undeposited receipts (3,794.41) Balance per bank, November 30, 2025 15,550.00 Deducted: Unrecorded credit 100.00 True cash, November 30, 2025 $15,450.00 Prepare a working paper showing how much the cashier embezzled