A misstatement found in the client's year-end cash balance, assuming the balance sheet date is...

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Accounting

A misstatement found in the client's year-end cash balance, assuming the balance sheet date is June 30. The outstanding checks on the June 30 bank reconciliation were underfooted by $2,000. Assume this misstatement was intentional (fraud), what is the most likely motivation of the person responsible?

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