Twelve line items, each one written out in Sterling’s own careful handwriting.

I opened my briefcase and laid the certified Delaware certificate on the table, and then the corporate schedule, page after page, all of it stamped.

“Palmer Crest Holdings,” I said.

“Filed in Delaware in 2019.

Sole managing owner.

My name on the certificate, and my signature on the annual report.”

The detective read it.

Then he read it a second time, holding the page closer.