“If Arthur altered the sub-tier ledger, the company is liable for the unpaid tax withholdings,” Brenda said.

Nathaniel closed his notebook and tucked the folded paper into his vest pocket.

“We have the check number now,” Nathaniel said.

“He can’t erase that sequence.”

At five o’clock, the sky over Strasburg had turned the dark gray of wet slate.

Nathaniel put the long brass key into the padlocked steel door of the heating barn behind the main lumber yard.

The heavy door swung open, and dry, warm air from the electric baseboard units rushed out into the frost.