which is an example of fraudulent financial reporting?

A Company management falsifies inventory count tags thereby overstating ending inventory and understanding cost of goods sold

B. An employee "borrow' tools from the company and neglects to return them. The cost is reported as a miscellaneous operating expense.

C. An employee diverts customer payments to his personal use, concealing his actions by debiting an expense account, thus overstating expense.

D. An employee steals inventory and the "shrinkage' is recorded in cost of goods sold.