Pala Co. records all cash receipts on the basis of its cash register tapes. Pala Co. discovered during April 20Y1 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 company records.....................................$19,565

Cash according to the April 30, 20Y1,bank statement................................28,175

Outstanding checks as of April 30,20Y.................................................12,100

Bank service charges for April.................................................................75

Note receivable, including interest collected by bank in April.........................3,710

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?