Which of the following best describes the accounts receivable fraud known as lapping?

		An employee writes off a customers account balance who happens to be one of their friends.
		A cashier pockets $20 from a cash sale without ringing it up on the cash register.
		Customer A's payment is pocketed by an employee. When Customer B's payments is received, it is applied to Customer A's balance. When Customer C's payment it is applied to Customer C's balance, and so on.
		Customer A's balance is written off for lack of payment. When Customer B's payments is received, it is applied to Customer A's balance. When Customer C's payment it is applied to Customer C's balance, and so on.