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3. Which of the following is an integral step in a pay-and-return scheme? A. Establish a shell company. B. Misappropriate the incoming check related to

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3. Which of the following is an integral step in a pay-and-return scheme? A. Establish a shell company. B. Misappropriate the incoming check related to returned goods and deposit the check in a bank account other than the company's. C. Purchase legitimate goods that are paid by the organization and return them. D. Adjust the legitimate good inventory to conceal the shortage related to the returned goods

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