refusal of an external auditor to be brought in, that an application for enforcement of fundamental rights was instituted in court. PW1 stated that the defendant carried out her own reconciliation process at the Ebrumede police station, since her (PW1's) own reconciliation was brighter than hers (the Defendant). of N400,000 was paid pursuant to the defendant's own reconciliation. PW'l stated further that before she went to the police station, she took an inventory which is as contained in Exhibit B. PW1 stated further that it was from the Defendant's book, her records at the shop, that, she PW1 took inventory. Furthermore, that she has an app in the system with which she used in recording every stock that comes in and goes, and also sales that come in and go out. PW1 further stated that it was the Defendant PW1 stated that that sum herself who printed them, and from there, the reconciliation was done. PW1 stated that the Defendant was present when the reconciliation took place. Furthermore, that, they took stock. She stated that she gave to the police a copy of the print out with Bank Statement, and, then they did plus and minus, and, then they did plus and minus at the police station using the Bank statement and the print out for stock and sales. PW1 stated further that it is not true to say that the defendant carried out her reconciliation at the Ebrumede Police Station, because, after, she that is, PW1 reported the case to the police, then, she the Defendant requested for two more weeks, because, she had told the DPO, Ebrumede, that she was ill, and so was given extra two weeks to do her own reconciliation from her house and, for which the DPO, Ebrumede, obliged, and, she, PW1 obliged. PW1 stated that the Defendant's own reconciliation is contained in Exhibit B. She, PW1 reiterated that the Defendant did not carry out her reconciliation at the Ebrumede Police Station. She states that the name of her company is Agowin Communication which is an MTN Data shop, and, that it is franchised. There was no re-examination. PW2 is Wlnsp. Onah Edith with AP No. 238904 attached to Ebrumede Police Station Divisional Headquarters, Effurun. She is the lnvestigating Police Officer of this case, and, knows both parties. PW2 narrated to this Court how on the 1Oth of October, 2019 how this case was reported at the said police station by PWl, and, how she was detailed to investigate the allegations against the Defendant. PWz stated that she recorded 6