At KRM Corporation, an employee performed the following scheme: Customer Employee Andrew Vent came in with $100 cash to pay off his outstanding receivable. The employee stole the $100 cash. Bob Butterfield paid off $100 of his outstanding receivable. The employee credited Andrew Kent's account for $100. Chris Copper paid off $200 of his outstanding receivable. The employee credited Bob Butterfield's account for $100 and stole the remainder $100. What best describes this scheme? a. Kiting b. Lapping c. Identity theft d. Fraudulent financial reporting