The Jamison Cardstock Company did not spend a lot of time or money insti¬ tuting proper internal controls over its cash transactions. The following information reflects Jamison’s cash position as of June 30:

• The cash recorded on Jamison’s accounting records revealed a balance of $18,901.62 that also included undeposited cash receipts.

• A credit of $100 on the bank statement was not recorded in the company’s accounting records.

• The balance on the bank statement was $15,550.

• Outstanding checks:

The company cashier embezzled all undeposited cash receipts in excess of the $3,794.41 listed on the bank reconciliation that she prepared, as shown next.

Required

a. Prepare a schedule showing how much the cashier embezzled.

b. Describe how the cashier attempted to hide the theft.

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Check Number Amount 62 $116.25 183 $150.00 284 $253.25 8621 $190.71 8623 $206.80 8632 $145.28