The owner of Frank Ltd. has recently suspected that the cashier may have been stealing cash from the business. He has asked you to help investigate. Details of the cash position at 30 November are as follows: The cash at bank account in the ledger shows a debit balance of $9.751, including a 30th November cash receipt amounted to $897 that has not yet shown up in the bank statement. The 30 November bank statement shows a credit balance of $9,664. It lists a $1,000 credit for a bill receivable collected by the bank as a direct deposit and a $220 debit for a dishonoured cheque. Frank Ltd's accountant has not recorded either of these items. On 30 November, two cheques have not been presented on the company's bank statement: Cheque Number $ Amount #91 331 #96 199 The cashier handles all incoming cash and makes the bank deposits at the bank. She also insists on reconciling the monthly bank statement each month. However, the 30th November bank reconciliation statement that she has prepared, as shown below, is not presented in the usual way: Dr Bank balance as per general ledger as at, 30 November Add. Unpresented cheques Bill receivable collected by the bank $9.751 1,030 1.000 11,781 $1,897 Less, Outstanding deposits in transit Dishonoured cheque - SWJ 220 2.117 Less, Outstanding deposits in transit Dishonoured cheque - SWJ $1,897 220 2.117 $9.664 Cr Balance as per bank statement, 30 November Required: a) Prepare the bank reconciliation statement for Frank Ltd. as at 30th November using the correct bank side and company side format Instructions: Only use the following accounts (use the exact wording). adjusted balance adjusted balance bank balance as - bank - company per bank statement bank balance as bank fee bill receivable per company collected by the ledger bank deposits in dishonoured unpresented transit cheque cheques thon credit Bank Reconciliation as at 30 November Bank side of reconciliation Add Less adjusted balance-bank Book side of the reconciliation Add Less adjusted_balance - company b) Based on the bank reconciliation above, the amount of cash that the cashier may have stolen would be $