2. Fletcher is a solicitor. His clients include the Abbott Family Trust, Beedle's Publishing and the Cleansweep Broom Company. Fletcher also deals in antiques. On 1+ February, Fletcher started planning an antiques road trip to Europe. He came into the office at 7am to take 5,000 from the Abbott trust which he paid into his empty current account. At lunchtime, he had an opportunity to transfer 5,000 from Beedle's as well. Fletcher stayed late that evening and moved 5,000 from the Cleansweep account into his own bank account. That night, he spent 5,000 on booking transport and accommodation for his trip. ~ During his trip, Fletcher spent 5000 on a collection of 174 Century signet rings, and then 3,000 on an exquisite antique Albanian tiara he saw in a shop window on his very last day. Arriving back in the UK, Fletcher had a fit of guilty conscience and donated the 2000 he had left to the Phoenix Foundation, a charity for orphans. Fletcher's misdeeds have now been discovered, but only after he had run up new debts of 20,000 on his credit cards and current account. The Phoenix Foundation spent their donation money on taking their boys on holiday to the Magic Kingdom theme park; a trip that had previously been beyond their wildest dreams. The tiara has been authenticated by experts from Sotheby's and is consequently worth 12,000. The signet rings were reproductions and practically worthless. Advise Fletcher's three clients