I pointed to a recurring transaction on the second page.

“These are transfers to an entity called Crestview Holdings,” I noted.

“Exactly,” Sarah said.

“And who authorized those transfers?”

I turned the page to the signature block at the bottom of the ledger.

The ink was faded, but the handwriting was unmistakable.

It was not Daniel’s signature.

It was a sharp, looping script that I had seen on dozens of family checks.

Richard Carter.

“His father,” I whispered.

“Richard signed off on these as a financial advisor for the restructuring,” Sarah said.

“But Richard retired from the bank five years ago,” I said.

“On paper, yes,” Sarah replied.

“In reality, he was managing the restructuring of his son’s company.”

I rubbed my temples, trying to clear the fog of exhaustion.

“Why would Richard do that?”

“Look at where the Crestview Holdings money went next,” Sarah said.

She pointed to a routing number that began with a foreign country code.

“That is a bank in the Cayman Islands,” she said.

My breath caught in my throat.

“Richard helped him hide the assets,” I said.