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 Co. discovered during October that one of its salesclerks had stolen an undetermined amount of cash receipts while taking the daily deposits to the bank. The following data have been gathered for October:

Cash in bank according to the general ledger	$7,030
Cash according to the October 31 bank statement	16,240
Outstanding checks as of October 31	4,640
Bank service charge for October	20
Note receivable, including interest collected by bank in October	7,520

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?