Assume there are two thefts of checks at ABC Company. In the first case, an employee steals an outgoing check that is drawn on ABC’s account, and is payable to “D. Jones.” The perpetrator forges the endorsement of “D. Jones” and cashes the check. In the second case, an employee steals an incoming check from “D. Jones” that is payable to ABC Company. The employee fraudulently endorses the check and cashes it. Which of these schemes would be classified as check tampering? Why?