Cash receipts from sales on account terms of 2/10, net 30 have been misappropriated.Which of the following acts would conceal this defalcation and be least likely to be detected by an auditor?

Question

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By understating the sales journal, the sales are recorded at a lower amount than actually occurred, which can conceal the misappropriation of cash receipts. This method is less likely to be detected because it does not directly affect the accounts receivable subsidiary ledger or the cash receipts journal, which are more closely scrutinized by auditors.

Cash Receipts from Sales on Account Terms of 2/10, Net