Ninna Banks is responsible for recording cash disbursements, preparing checks and preparing bank reconciliations for Miognet Corporation. While reconciling the November bank statement, Mills noticed that several checks totaling $9,460 had been outstanding for more than one year. Concluding that these checks would never be presented for payments, Banks prepared a check for $9,460 payable to herself, forged the treasurers signature, and cashed the check. Banks made no entry in the accounts for this disbursem