After they go to bed, the two men go to the office and discuss the strange behavior of one of the company's subsidiaries. The ledgers in the office seem to show that the bank account balance is higher than the actual amount of money in the bank. The two men decide to investigate the matter further. They discover that the son of the firm's president has been borrowing money from the firm and that the interest rates on the loans are too high. The men decide that they need to find the source of the money.