Arthur Vance smiled broadly at the three panel members, puffing out his broad chest in his navy suit.

“We keep immaculate corporate records at Vance Sub-Contracting, Mr.

Examiner, and Whitmore Construction approved every weekly invoice without a single objection.”

Arthur’s attorney picked up a single sheet of cream paper and held it high by one corner.

“Miss Miller signed a full wage liability waiver when she received her final payment check on December twenty-second.”

Nathaniel Whitmore set his heavy leather briefcase on the polished oak table and undid the brass catches with two dull clicks.

He reached inside and took out the worn green carbon book, laying it flat between the table microphones next to three bound stacks of certified accounting records.