Under cross examination he testified inter alia that he is the Managing Director of IB Klenz Nigeria Limited. He admitted knowing Maimuna Ibrahim. He collected N600, 000.00 initially from her to do a business. When shown Exhibit A, he said he wrote it and the amount on it is N896, 832.00. By the Exhibit, he was supposed to pay Maimuna Ibrahim a total sum of N1, 291, 437.06. He admitted the amount in Exhibit C is the amount he was supposed to pay her as stated in Exhibit A. When shown Exhibit B he stated what he was supposed to pay her was N2, 350, 948.00. When shown Exhibit D he said the amount on it corresponds with that in Exhibit B. He admitted he issued Exhibits C and D to Maimuna Ibrahim. He however did not issue them to her to present in a bank but as collateral for the money he collected from her. He nevertheless conceded he has not paid the amounts stated in the cheques i.e Exhibit C and D to Maimuna Ibrahim. Testifying further, he said he paid the sums of N480, 000.00, and N700, 000.00 to Maimuna Ibrahim in April/May 2009 and November, 2009 respectively. He also paid her N500, 000.00 through her bank in February 2010 and N600, 000.00 on 15th June, 2010. Thereafter his business collapsed and then he asked her to come for them to do “checks and balances” but she insisted he should pay her her money. When shown Exhibit B again he admitted the only money he paid to her in 2010 was N600, 000.00 and the sum was deducted before they arrived at the figure of N2, 350, 948.00 following which he issued Exhibit D to her. When shown Exhibits G and H, he admitted he wrote them. While Exhibit G was written on 5th October, 2010, Exhibit H was written on 13th December, 2010. When shown Exhibit I, he in one breath said it is not the Statement of Account of IB Klenz Nig Ltd and in another , that page 3 of it is a reference Form in respect of I.B. Klenz Nig Ltd with Oceanic Bank. He admitted the photograph on it is his’. He also admitted he has an Account with Oceanic Bank but Exhibit I is not his’. That the name of his company is I.B. Klenz Nig Ltd but account number read out to him is not his company’s Account number. He however would not remember the Company’s Account number off head. For the reason that the Account number in the Statement of Account (Exhibit I) was not eligible, the Court granted an adjournment as asked for by the Prosecution to enable Oceanic Bank Plc produce the legible copy of the Account. The Certified True Copy of each of the signature card, Memorandum and Article of Association of I.B. Klenz Nig Ltd and its Statement of Account with Oceanic Bank Plc were subsequently admitted in evidence as Exhibits J to J2 respectively. 7