Answer:
Embezzlement means when someone's property is been held captive by any person to whom it was entrusted to. In this case where an agent embezzles funds from his principal and uses the funds to buy a car, the agent has violated the duty to account to the Principal. Duty to accounts is the duty owned by the agent to take proper care of his principals funds which have been entrusted on him.
On who is entitled to ownership of the car, the principal is the one entitled the ownership of the case as the car was purchased from his money which was embezzled by the agent.