BE7-1 Match each situation with the fraud triangle factor (opportunity, financial pressure, or rationalization) that best describes it. (a) An employees monthly credit card payments are nearly 75% of their monthly earnings. (b) An employee earns minimum wage at a firm that has reported record earnings for each of the last five years. (c) An employee has an expensive gambling habit. (d) An employee has check writing and signing responsibilities for a small company, and is also responsible for reconciling the bank account