The Alibi (1916)

To help his dying father, assistant bank cashier Arthur Mansfield enters a fake sum in the bank's account book, but before carrying out the pilferage, he confesses to cashier Slayton, his superior. Slayton, who needs money to pay for his unsuccessful speculations, goes at night to take the money that Mansfield planned to embezzle, so that Mansfield will take the blame.