Mr. Workman bonused himself 45,000 and initially recorded it as an employee loan and then reclassifi

Mr. Workman bonused himself 45,000 and initially recorded it as an employee loan and then reclassified it to reduce sales by 45,000. Reclassified a line of credit from payroll liabilities by 20,000.

2007 Mr. workman took proceeds from a loan of 25,000. Reclassified a portion of debt, 15,000, as payroll liabilities in error. Reclassified 12,500 of outside services to advertising in error. Mr. working man used 5,000 for what he said was outside services, but it was for work on his home. Auto lease of 6,000 which was not for the company but personal. 13,212 for personal travel and not business

2008 Reclassified 8,000$ of outside services from insurance 8,000$ of outside services that was work for personal home 6,000 auto-lease that was personal 40,000 furniture and fixtures that were for Mr. Workman’s personal condo 9,000 IRAs charged to COGS 20,000 Reclassified outside services to advertising in error

Name what kind of fraud each is