His expression shifted. Vanessa leaned forward. “Daniel made difficult decisions to preserve jobs.”

The accountant opened the second binder. “Personal expenses were charged through the management entity.”

“That happens in closely held companies,” Vanessa said.

“Not without disclosure to a forty-percent owner.”

The third binder held the consignment records, the consulting invoices, the apartment lease. Vanessa fell silent. Daniel stared at the lease. “What is that?”

She reached for it; Linda pulled it back. “An apartment funded through an account receiving company payments.”