Which element of the fraud triangle is being demonstrated in the following scenario? John is an accountant who owes a lot of money. He works very hard, and he expects to get a promotion and earn more money; however, he is disappointed when he is passed over yet again for a raise at his company. He feels his company owes him for the missed raise, and he has some overdue debts, so he is planning to embezzle some money to pay off some of his debts. Because he is an accountant and takes care of petty cash in the company, he believes he can get away with it. John takes some cash home and modifies the amount of petty cash on the balance sheet