Arthur opened a thick yellow folder and laid out three identical printed bank statements across the dark wood.

“On October twelfth, twelve thousand dollars was withdrawn from the joint savings account at the downtown branch,” Arthur said.

Mr.

Henderson stepped up to the table and laid a second file next to Arthur’s records.

“Our internal audit team reviewed that withdrawal yesterday afternoon,” Mr.

Henderson said.

“Under First National Bank rules, withdrawing a joint savings balance over five thousand dollars requires two valid signatures.”

Mr.