First Impressions Co. records all cash receipts on the basis of its cash register tapes. First Impressions Co. discovered during June 2010 that one of its sales clerks had stolen an undetermined amount of cash receipts when she took the daily deposits to the bank.

The following data have been gathered for June:

Cash in bank according to the general ledger $ 7,865

Cash according to the June 30, 2010, bank statement 18,175

Outstanding checks as of June 30, 2010 5,190

Bank service charge for June 25

Note receivable, including interest collected by bank in June 8,400

No deposits were in transit on June 30.

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

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