It is the evidence of PW5 that in the course of investigation, he recorded the statement of Omotosho Yinka (now at large). The witness further stated that Mr. Yinka came with some money he wants to refund but he later said that the sister that was with the money had gone out. However, Mr. Yinka offered a statement as he signed the cheques and forged the account holder’s signature. That he (Yinka) signed cheques with Serial Nos. 1081400006; 10814007, 10814009 and 10814012 that he issued the 4 cheques in the name of the accused person. Mr. Yinka also informed the PW5 that he forged the confirmation letters; the statement of Omotosho Yinka dated 5/12/06 was admitted as Exhibit Q. PW5 further stated that in the course of investigation, the 4 cheques and letter of confirmation were sent along with the specimen signature and hand-writing obtained from the accused persons, Omotosho Yinka and Mohammed Abubakar to EFCC Forensic Document Examiner for the purpose of examination, comparison and report. The Document Examination and Comparison Result dated 3/5/07 was admitted as Exhibits R, S, T and T1 respectively. PW5 further stated that in the course of investigation, the accused person and Yinka Omotosho at various times refunded certain amount of monies to the EFCC claiming that same was part of what they benefitted from the transaction. The sum of N400,000.00 in different denominations was admitted as Exhibits U1, U2, U3 and U4 respectively. 7