The AllStates Trust Bank Plc., in Exhibit P7, a Letter from this Bank, had positively and unequivocally stated that what remained from the Central Bank of Nigeria’s Cheque was the Sum of N176, 862, 900, which was paid into the Account of Ebenezer Retnan Ventures and interestingly, Ebenezer Retnan Ventures Account was created, domiciled and maintained in the Abuja Branch of the AllStates Trust Bank Plc. From the AllStates Trust Bank Plc.’s assertion, it could only mean that it was from only this Account of Ebenezer Retnan Ventures, that the Sums of N66Million given to the 274 PDP Wards and N10Million to PDP Plateau Central Wards would be found. From a careful perusal of Ebenezer Retnan Ventures’ Statement of Account, it remains unclear, how the Sum of Sixty-Six Million Naira (N66, 000, 000) was disbursed to the 274 PDP Wards and the Sum of N10Million was disbursed to the Deputy Senate President Mantu. However, DW6, Chief Mai Chibi Vwalji, in his testimony in chief, confirmed the receipt of the Sum of Sixty-Six Million Naira (N66, 000, 000) for the benefit of 274 PDP Wards. His evidence was also back up by the Defendant as set out in his Extra-Judicial Statement to the EFCC in Exhibit P13A. From the Statement of Account of Ebenezer Retnan Ventures with the AllStates Trust Bank Plc., admitted as Exhibit 15C, DW1, Mr. Adonye Roberts had demonstrated in Court, through the Statement, When and the Nature of Transaction, wherein the Sum of “One Hundred and Sixty Million Naira (N160, 000, 000) was paid into this Account. From the Statement of Account of Ebenezer Retnan Ventures, the Narration of the Transaction stated that the Sum of One Hundred and Sixty Million Naira (N160, 000, 000) as “Being Part Payment from the CBN Cheque Cleared”. Prior to the lodgment of this Sum, the Account of Ebenezer Retnan Ventures was in Debit Balance of N-40, 793, 415.45 (Minus Forty Million, Seven Hundred and Ninety-Three Thousand, Four Hundred and Fifteen Naira, Forty-Five Kobo) and upon lodgment, the Credit Balance rose to the Sum of N119, 205, 584.54, (One Hundred and Nineteen Million, Two Hundred and Five Thousand, Five Hundred and Eighty-Four Naira, Fifty-Four Kobo). Further, after this Money was lodged into the Account, Monies were drawn down from the Account. For example, when the Sum of N160Million was lodged on the 26th of July 2001, on that same day, a Cheque in the Sum of N35Million in favour of Colonel Tanko Zubairu was withdrawn from the Account. Other Withdrawals were also subsequently made, which are testament that the Defendant CONVERTED to his OWN USE the Sum One Hundred and Sixty Million Naira (N160, 000, 000), which originated from the Central Bank of Nigeria Cheque. From the evidence adduced before the Court, the Sum of N16, 862, 900.00, (Sixteen Million, Eight Hundred and Sixty-Two Thousand, Nine Hundred Naira), could not be paid into the Account of Ebenezer Retnan Ventures because the Monies in the Central Bank of Nigeria was insufficient to cover this Sum. But, it is interesting to note that this Sum of N16, 862, 900.00 was eventually credited into this Account of Ebenezer Retnan Ventures on the 21st of October 2002. Upon lodgment, on the 24th of October 2002, a Cash Withdrawal in the Sum of N3, 210, 000 was made in favour of Excel. Prior to the lodgment of this Sum, the Account Balance of Ebenezer Retnan Ventures was N185, 146, 793.48 on the 17th of October 2002 and upon lodgment, the Credit Balance rose to the Sum of N202, 009, 693.48. Further Withdrawals as per the Description of Transactions in the Statement of Account of Ebenezer Retnan Ventures were also made, which are also testament to the fact that the Defendant CONVERTED to his OWN USE the Sum of N16, 862, 900.00, whose Origin was from the Central Bank of Nigeria Cheque. Had it been that the Amount of N16, 862, 900.00 was slightly different, the benefit of doubt would have been exercised in favour of the Defendant because then, the Amounts would not add up to the Letter in Exhibit P7, written by the AllStates Trust Bank Plc. 139