15. A was the owner of XYZ Jewel Collection, a jewelry store located in various five- star hotels. B was in charge of XYZ Jewel Collection, Manila Branch. Her tasks included handling the cash register, depositing XYZ Jewel Collection’s earnings to its bank account, and submitting the daily sales report and inventory to the main 4 office. From January 1 to December 31, 2016, XYZ Jewel Collection, Manila Branch incurred losses and had missing merchandise. Upon audit, A discovered that there were unreported sales. It appeared that B failed to remit the total amount of PHP 1.36 million. A confronted B about the unremitted amount, but B failed to explain the discrepancy and to produce the missing PHP 1.36 million. What crime(s), if any, did B commit? Reason(s).