The accountant

To back up the figures, an accountant was needed: invoices, receipts, years compared with years. The statement of claim went to the accountancy firm to check the numbers and never made it back to the lawyers. Not every row and column has to be occupied.

Suspects

• Arnaldo, the chartered accountant: He compared the years before and after the video. He says the numbers speak, but only he understands them.
• Beatriz, the admin assistant: She scanned every receipt. Some were for coffees, but they stayed in the folder just in case.
• Crisóstomo, the next appointment: He came about his tax return and waited an hour because of a million. He wasn't amused.
• Dilma, the accountancy trainee: She made the sponsorship table in three colours. The red ran out first.