Internal Controls Are Often Implemented to Guard Against Theft of Cash.To

Internal controls are often implemented to guard against theft of cash.To conceal the theft of $1,500 cash,which journal entry might an accountant perform to best conceal the theft?

A) $\begin{array} { l l l } \text { Cash } & \$ 1,500 & \\\text { lnventory } & & \$ 1,500 \\\end{array}$

B) $\begin{array}{lccc}\text { Petty Cash } & \$ 1,500 & \\\text { Cash }& & \$ 1,500 & \\\end{array}$

C) $\begin{array}{lccc}\text { Wage and 5alary Expense } & \$ 1,500 \\\text { Cash } && \$ 1,500 & \\\end{array}$

D) $\begin{array}{lccc}\text { Cash } & \$ 1,500 \\\text { Wage and 5alary Expense } && \$ 1,500 & \\\end{array}$

E) $\begin{array}{lccc}\text { Accounts Receivable } & \$ 1,500 \\\text { Cash } & &\$1,500\end{array}$