Jonathan Mitchell is the accountant for Mantua Service Company. Due to heavy investments in lottery tickets, Jonathan found himself short of cash and decided to “borrow” funds from Mantua. Jonathan received and deposited cash receipts, recorded the checks written in the cash disbursements journal, and reconciled the bank account. He made the reconciliation balance by manipulating outstanding checks in the bank reconciliation. Would this type of embezzlement be detected with a proper reconciliation of the checking account? Justify your answer.