In People v. Costello (1951) 107 Cal. App. 2d 514, defendant was convicted of two counts of grand theft. The evidence showed defendant, doing business as Consolidated Purchasing and Sales Company, represented to two different buyers that defendant could secure them a new car at fleet prices. In both instances defendant failed to perform as promised, and appropriated the money given him to his own use. ( Id. at p. 516.) In upholding his convictions for theft, the Costello court held: "The money was entrusted to defendant to be used in purchasing the cars which would be shipped from Detroit. Defendant's representations were false; he did not use or attempt to use the money in accomplishing the purpose for which it had been entrusted to him. It was a reasonable deduction that the money was wilfully and fraudulently misappropriated." ( Id. at pp. 517-518.)