If you are the store manager for the company, and you only hired five employees to work for the store.

Employees A, B, C are all sale persons for the store who keep all the sales records for the store;

Employee D is the only cashier and accountant who deposits the receipts daily in the bank.

Employee E handles all the payment matters for the store. E is also the record-keeper who keeps the accounting books for the store.

What can happen if Employee D is the one who prepares both the receipt and the bank reconciliation statement?