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Just before the bank examiner arrives, the executives at a small bank learn that one of their well-loved, long-term employees has embezzled $100,000. When confronted, the employee explains that he embezzled the money just to expose a flow in their bookkeeping methods. Two bank officers devise a plan to cover up the theft, which has the side benefit of netting them another $100,000 in the process. When the initial crime and the cover-up become known in the small town, the most respected members of the community react in a variety of ways.