. Ziki Credits-$130,000 in credits based on 35 credit memoranda from Zaki, Inc., were purportedly for the the return of overstocked goods from several Nefret stores. An Abdul & Emir staff auditor noted the size of the credit and that the credit memos were dated subsequent to year-and. He further noticed that a sentence on the credit memos from Zaki had been obliterated by a felt-tip marker. When held to the light, the accountant could read that the marked-out sentence read, “Do not post unit merchandise received.”