Работник типографии Гориков изготовил несколько купюр

An employee of the printing house Gorikov made several bills with a face value of 100 rubles. and repeatedly acquired food products on the city market. The degree of fake was so high that only an expert could distinguish them from the real ones.
Give a legal assessment of the situation.
Options:
a) banknotes were made by Gorikov in order to play a trick on his friends. At the same time, Gorikov deliberately made some inaccuracies in the bills made so that they could easily be distinguished from the real ones. One of his friends, Toropov, took the bill made and a few days later tried to sell it in the store, but was detained;
b) Gorikov himself handed the bill to Toropov, but did not know that he would try to sell it.

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