Lasting impressions Co. records all cash receipts on the basis of its cash register tapes. Lasting Impressions Co. discovered during April 2012 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 $ 8,900
Cash according to the April 30, 2012, bank statement 20,500
Outstanding checks as of April 30, 2012 6,800
Bank service charge for April 100
Note receivable, including interest collected by bank in April 10,400

No deposits were in transit on April 30.
a. Determine the amount of cash receipts stolen by the sales clerk.
b. What accounting controls would have prevented or detected this theft?