Daniel stood up, smoothed his tie, and walked toward the witness stand.

He took the oath, his voice steady and calm.

He placed the thick folders on the wooden ledge in front of him.

“Mr. Mercer,” the prosecutor said, “please outline what your audit has revealed over the last forty-eight hours.”

Daniel opened the first folder.

“We have uncovered a network of twelve shell companies registered in Delaware and the Cayman Islands,” Daniel said.

“These companies were used to systematically siphon profits from the Cumberland Avenue estate and the downtown restaurant.”

“Who authorized these transfers?” the prosecutor asked.

“Gavin Vance forged the signature of Emily Vance on seventy-four separate wire transfer documents,” Daniel said.

He pulled a high-resolution photocopy from the folder and held it up.

“Here is an example of the forged signature alongside Mrs. Vance’s actual signature.”

“The differences are clear under magnification, and we have a handwriting expert’s report confirming the forgery.”

The defense attorney stood up. “Objection, Your Honor. This is highly speculative.”

“Overruled,” the judge said, her eyes fixed on Daniel. “Continue, Mr. Mercer.”

Daniel turned a page in his folder.