IV. Madam X, a bank teller, received from depositor Madam Y a check payable to cash in the amount of P 1 million, to be deposited to the account of Madam Y. Because the check was not a crossed check, Madam X credited the amount to the account of her good friend, Madam W, by accomplishing a deposit slip. Seven (7) days after, Madam X contacted her good friend, Madam W and told her that the amount of P 1 million was wrongfully credited to Madam W, thus, Madam X urged Madam W to withdraw the amount of P 1 million from her accountand to turn over the same to Madam X. As a dutiful friend, Madam W readily acceded. She was gifted by Madam X with an expensive Hermes bag after the withdrawal of the amount. What crime/s, if any, did Madam X and Madam W commit? Explain. (5%)