Harvey, a successful stockbroker gives a lecture at the college about the secrets of making money with stock investing. Three of the students who attended the lecture are so impressed that they form an investing club and ask Harvey to be a part of it. Harvey sets up an account for the investing club that allows him access to the account. Harvey was not authorized by any of the students to withdraw any money from the account. Harvey then uses all the money deposited in the account to pay his personal vacation expenses. When he is charged with embezzlement, Harvey claims that he fully intended to repay the club their money upon the sale of his next book and that the students were foolish to think that he was allowed to set up their account and not have access to it. Answer using the IDR Format.