Janet Black, the owner of Janet’s Catering, has delegated the management of the business to Danielle Vale, a friend. Black drops by to meet customers and check up on cash receipts, but Vale buys the merchandise and handles cash payments. Business has been very good lately, and cash receipts have kept pace with the apparent level of sales. However, for a year or so, the amount of cash on hand has been too low. When asked about this, Vale explains that suppliers are charging more for goods than in the past. During the past year, Vale has taken two expensive vacations, and Black wonders how Vale can afford these trips on her $52,000 annual salary and commissions. List at least three ways Vale could be defrauding Black of cash. In each instance, also identify how Black can determine whether Vale’s actions are ethical. Limit your answers to the store’s cash payments. The business pays all suppliers by check (no EFTs).