Would appreciate a step by step breakdown on this problem, Thank you

Wildhorse Company is a very profitable small business. It has not, however, given much consideration to internal control. For example, in an attempt to keep clerical and office expenses to a minimum, the company has combined the jobs of cashier and bookkeeper. As a result, Bret Turrin handles all cash receipts, keeps the accounting records, and prepares the monthly bank reconciliations. The balance per the bank statement on October 31, 2022, was $ 19,138.00. Outstanding checks were No. 62 for $ 162.00, No. 183 for $ 181.00, No. 284 for $283.00, No. 862 for $204.00, No. 863 for $235.00, and No. 864 for $ 209.00. Included with the statement was a credit memorandum of $ 229.00 indicating the collection of a note receivable for Wildhorse Company by the bank on October 25. This memorandum has not been recorded by Wildhorse. The company's ledger showed one Cash account with a balance of $ 22,862.00. The balance included undeposited cash on hand. Because of the lack of internal controls, Bret took for personal use all of the undeposited receipts in excess of $3,973.00. He then prepared the following bank reconciliation in an effort to conceal his theft of cash. Cash balance per books, October 31 $ 22,862.00 Add: Outstanding checks No. 862 $ 204.00 No. 863 235.00 No. 864 209.00 478.00 23,340.00 Less: Undeposited receipts 3,973.00 Unadjusted balance per bank, October 31 19,367.00 Less: Bank credit memorandum 229.00 Cash balance per bank statement, October 31 $ 19,138.00 (a) Prepare a correct bank reconciliation. (Hint: Deduct the amount of the theft from the adjusted balance per books.) (List items that increase balance as per bank & books first.) WILDHORSE COMPANY Bank Reconciliation October 31, 2022 Balance per bank statement Add : Undeposited receipts Less Outstanding checks No. 62 No. 183 No. 284 TOODO No. 862 No. 863 No. 864 V Adjusted balance per bank Cash balance per books Add Bank credit (collection of note receivable) V biodi Adjusted balance per books (before theft) v Less Theft Adjusted balance per books $