Tom Crook, the company's cashier, has been taking portions of the company's cash receipts for several months. Each month, Crook prepares the company's bank reconciliation in a manner that conceals his thefts. His bank reconciliation for April is illustrated as following: Tom Crook, the company's cashier, has been taking portions of the company's cash receipts for several months. Each month, Crook prepares the company's bank reconciliation in a manner that conceals his thefts. His bank reconciliation for April is illustrated as following