N17, 700,000 and 11, 700,000 respectively, evidencing the said payments in the name of the Plaintiff). c. The payment was part payment for four shops to be built by the 1st Defendant. He referred to paragraphs 8 and 9 of the Plaintiff’s statement of claim and paragraph 9 of the witness statement on oath both dated 24th day of May, 2012. d. There is no documentary evidence before the Court or anywhere showing that the sum of $200,000 (two Hundred Thousand us dollars) was given to the Plaintiff and that he converted same to Naira which he used to pay the 1st Defendant on behalf of the 2nd Defendant. e. There is no evidence before the Court showing that the exchange rate of the dollar and Naira on the 3rd day of June 2008 of the sum of $200,000 (two Hundred Thousand us dollar) would amount to N29, 400,000.00 (Twenty Nine Million, Four Hundred Thousand Naira). f. The shops were not delivered to the Plaintiff who made the payment and the money paid was not also refunded to the Plaintiff. Counsel submitted that with the above undisputed fact, there is nothing more in dispute. The claim of the Plaintiff succeeds. What is very clear now is that the 1st and 2nd Defendant have connived in this futile venture to rob the Plaintiff of his money. Counsel further submitted that from the testimony before the Court, DW2 who is an accountant claimed she gave a huge amount of $200,000 (two Hundred Thousand dollars) to the Plaintiff without showing the Court any form of acknowledgement or receipt of the said money. She however admitted under the heat of cross examination that all monies given to the Plaintiff were acknowledged by the Plaintiff as received. However, no document was shown to the Court where the Plaintiff acknowledged the receipt of the money. Furthermore, no document was shown to the Court to prove that DW2 or the 2nd Defendant was ever in possession of such money. In fact the audit report of the 2nd Defendant which was tendered by the 2nd Defendant’s DW2 did not show the existence of any such money in the company. There is no evidence before the Court showing that the exchange rate of the dollar and Naira on the 3rd day of June 2008 of the sum of $200, 000 (Two Hundred Thousand Us Dollars) would amount to N29,400,000.00 (Twenty Nine Million, Four Hundred Thousand Naira). It is absolutely doubtful that a professional accountant like DW2 13