Bernard Saul was a salesperson for A. P. Walter Company, a wholesale auto parts business, assigned to the D&S Auto Parts account. Mr. Saul took inventory at D&S each week and phoned in an order to Walter to cover the needed inventory replacements. Between 1976 and 1982, Mr. Saul ordered parts from Walter and invoiced D&S, but he actually kept a portion of the parts for himself, sold them to other dealers, and pocketed the money. Through an audit, D&S discovered that it had paid $155,445.20 for parts that were not received. Can Mr. Saul be charged with any crimes? Can Walter be charged with any crimes? [D&S Auto Parts, Inc. v Schwartz, 838 F.2d 965 (7th Cir. 1988)]