Danielle Boyle, CFE, was hired to investigate some suspicious activity in the cash receipts for Highway 53 Mini-Storage. While examining the companys cash receipts journal, she noticed several edits to the cash receipts journal posted to manager that reduced cash receipts by $150 to $700 a week. She vouched the lower amounts to the deposit slips and bank statements. Ms. Boyle also traced the original cash receipts to customer sub-ledger accounts. What type of fraud scheme might she have found and why?