Per the Fraud Examiners Manual, which of the following best describes the most common use of fraudulent financial statements? A. to decrease the apparent prosperity of an organization in order to negotiate lower pay for union employees. B. to increase the apparent prosperity of an organization in the eyes of their employees. C. to increase the apparent prosperity of an organization in order for the executives to receive greater compensation and bonuses. D. to increase the apparent prosperity of an organization in the eyes of potential and current investors