Zaki Credits $130,000 in credits based on 35 credit memoranda from Zaki,Inc.,were purportedly for the return of overstocked goods from several Nefret stores.An Abdul&El-Emir staff auditor noted the size of the credit and that the the credit memos were dated subsequent to year-end.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