Argonaut Co. records all cash receipts on the basis of its cash register tapes. Argonaut Co. discovered during November 2008 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 November:

Cash in bank according to the general ledger ..........$12,510.45

Cash according to the November 30, 2008 bank statement ...... 22,060.65

Outstanding checks as of November 30, 2008 ........... 6,381.42

Bank service charge for November .............. 35.00

Note receivable, including interest collected by bank in November .. 7,140.00

No deposits were in transit on November 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?