Which of the Following Defines Lapping

Which of the following defines Lapping?

A) embezzling one customer's payment and then crediting that customer's account when a subsequent customer pays.
B) stealing cash from an organization before it is recorded on the organization's books and records.
C) helping a vendor illegally obtain a contract that should have involved competitive bidding.
D) demanding a payment from a vendor in order to make a decision in that vendor's favor.