Prometheus Co. records all cash receipts on the basis of its cash register tapes. Prometheus Co. discovered during April 2006 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 April:

Cash in bank according to the general ledger .........$12,573.22

Cash according to the April 30, 2006 bank statement ....... 13,271.14

Outstanding checks as of April 30, 2006 ............ 1,750.20

Bank service charge for April ............... 45.10

Note receivable, including interest collected by bank in April ... 5,200.00

No deposits were in transit on April 30, which fell on a Sunday.

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

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