The witness on being shown Exhibit J1 admitted the picture and signature on it are his and the name I.B. Klenz Nigeria Limited appearing on it is the name of his company. When shown Exhibit J2, he also admitted he is the sole signatory to the Account. When shown page 4 of Exhibit J2, he admitted equally that by the transaction therein between 17th June, 2010 to 31st August, 2010 the highest credit balance was N20, 942.52. He also admitted that there is no credit balance of up to N2, 350, 000.00 in the Account from the inception of the Account on 22nd October, 2003 to 22nd February, 2013. Though the Accused was granted an adjournment to enable him call a second witness as requested by him, he did not call any. He however closed his case on 12th March 2014. He thereafter filed a Motion on Notice for Stay of Proceedings pending the hearing and determination of his Interlocutory Appeal. The motion was as aforesaid dismissed and parties next given time frames within which to file and exchange Final Written Addresses of which only the Accused filed and adopted one as earlier stated. I have given due consideration to the foregoing evidence of the Prosecution witnesses and that of the Accused person. As earlier stated, the burden of proof lies on the Prosecution to prove beyond reasonable doubts the ingredients of the offence of issuing of dishonoured cheque as provided for under Section 1 of the Dishonoured Cheque Act. I have earlier set out the ingredients. For ease of reference I have reproduce them again as follows: (1). The Accused issued the cheque to the Complainant for settlement of an obligation. (2). The cheque was presented for payment in a bank within three months from the due date. (3). The Cheque was dishonoured for lack of or insufficient funds in the Drawer’s Account in the bank upon which the cheque was drawn. In this case, it is the Prosecution’s case per the testimony of Pw1 that the Accused person in May 2010 and July 2010 while being the sole signatory to IB, Klenz Nig Ltd and using that name borrowed the sums of N1, 076, 198.00 and N2, 950, 948.00 from the Complainant for the purpose of executing a contract which sum would be paid back with a return of 20% of the profit of the contract. The two sums of money total N3, 642, 425.00. In connection with this the parties executed two agreements admitted as Exhibits A and B. By the Pw1’s account, per her statement to the Police (Exhibit E) after executing the Contract and being paid for same, the Accused issued her with two cheques drawn in the name of his above mentioned company for the total sum of N3, 642, 425.00. While the first cheque dated 21st June, 2010 was in the sum of N2, 350, 8