Which of the Following Is the BEST Example of a Register-Disbursement

Which of the following is the BEST example of a register-disbursement scheme?

A) A perpetrator who processes transactions as if a customer were returning merchandise, even though there is no actual return.
B) A perpetrator uses the expense register to falsely record expenses that are then paid out by the A/P department.
C) A perpetrator physically prepares a check from the check register claiming it is a legitimate expense when it is not.
D) A perpetrator slowly takes money from the register drawer after making regular sales - often showing that a discount was given to a customer on the receipt.