Brief Exercise 8-1 Match each situation with the fraud triangle factor-opportunity, financial pressure, or rationalization-that best describes it An employee's monthly credit card payments are nearly 75% of his or her monthly earnings. 2. An employee earns minimum wage at a firm that has reported record earnings for each of the last five years. Financial Pressure Rationalization 3. An emplovee has an expensive gambling habit. 4. An employee has check-writing and signing responsibilities for a small company, as well as reconciling the bank account