The incorrect bank reconciliation prepared by Rowe:

Cash balance as per company records, 31 Oct		$30 369.81
Add: Outstanding EFTs
No. 862	$266.99
No. 863	317.52
No. 864	231.39	675.90
		31 045.71
Less: Undeposited receipts		(5 313.71)
Cash balance as per bank statement, 31 Oct		$25 732.00

Required:

1. Prepare a correct bank reconciliation statement.
2. Indicate the three ways that Rowe attempted to conceal the theft and the dollar amount involved in each method.
3. What principles of internal control were violated in this case?