I'm just not following @qbteachmt answer is applicable in the case where the bank has not yet returned the money for the check that was deposited fraudulently. In this case, we need to somehow add a receivable from the bank to track the money they will owe once they close their investigation and refund the fraudulent check. I don't think the current solution takes this part into account.  I think it only works if the refund has already posted.

Any thoughts?