Embezzlement is distinguished from fraud on the basis of:

Embezzlement happens when somebody depended with property deceitfully changes over it, keeps it for their own utilization. Theft is recognized from extortion on the premise of when the criminal purpose was framed. 

Embezzlement once in a while includes distortion of records keeping in mind the end goal to hide the action. Thieves regularly discharge generally little sums more than once, in an efficient as well as deliberate way, finished a drawn out stretch of time, albeit a few thieves mystery one extensive aggregate at once.Some extremely effective theft plans have proceeded for a long time before being recognized because of the expertise of the thief in covering the idea of the exchanges or their aptitude in picking up the trust and certainty of speculators or customers, who are then hesitant to "test" the thief's reliability by driving a withdrawal of assets.

Answerwinchell would use the residual method($120-$100)=$20;