Using Bank Reconciliation to Determine Cash Receipts Stolen

Alaska Impressions Co. records all cash receipts on the basis of its cash register tapes. Alaska Impressions discovered during October 20Y3 that one of its sales clerks had stolen an undetermined amount of cash receipts by taking the daily deposits to the bank. The following data have been gathered for October:

Cash in bank according to the general ledger	$11,680
Cash according to the October 31, 20Y3, bank statement	13,275
Outstanding checks as of October 31, 20Y3	3,670
Bank service charge for October	40
Note receivable, including interest collected by bank in October	2,100

No deposits were in transit on October 31.

a. Determine the amount of cash receipts stolen by the sales clerk. $

b. What accounting controls would have prevented or detected this theft?