The following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6 : Using bank reconciliation to determine cash receipts stolen 1. Cash balance according to the company's records at August 31,$22,640. 2. Cash balance according to the be 3. Checks outstanding, $4,600. 5. A check for $170 in payment of an account was erroneously recorded in the check register as $710. 6. Bank debit memo for service charges, $40. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. a. Prepare a bank reconciliation, using the format shown in Exhibit 13. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. Determine the amount of cash receipts stolen by the sales clerk. b. What accounting controls would have prevented or detected this theft