Black Construction Inc. has poor internal control. Recently, Brett Knight, the owner, has suspected the bookkeeper of stealing. Here are some details of the business's cash position at July 31, 2017 Click to enlarge or reduce the view of the document Begin by preparing the bank section of the bank reconciliation. Then, continue with the book section of the bank reconciliation. (Leave unused cells blank.) Black Construction Inc. Bank Reconciliation July 31, 2017 Add: BOOKS: Add: Based on the above reconciliation, it appears the bookkeeper has stolen s. 1. The bookkeeper | the total of outstanding Cheques by to cover the theft. The owner should a. The Cash account shows a balance of $10,440. This amount includes a July 31 deposit of $3,812 that does not appear on the July 31 bank statement b. The July 31 bank statement shows a balance of $8,834. The bank statement lists a $270 bank collection, an $11 service charge, and a $44 NSF cheque. The bookkeeper has not recorded any of these items. c. At July 31, the following cheques are outstanding Cheque No 154 256 278 291 292 293 118 152 878 991 209 143 d. The bookkeeper records all incoming cash and makes bank deposits. He also reconciles the monthly bank statement. Here is his July 31 reconciliation: Balance per books, July 31 Add: Outstanding cheques. Bank collection S 10,440 1,991 270 12,701 $3,812 Service charge NSF cheque Balance per bank, July 31 44 (3,867) S 8,834 Print Done