because part of the reconciliation of the accounts took place at the police station, Ebrumede which constituted part of the investigation by the police. From the evidence, PW1 stated quite equivocally that it was herself and the Defendant who carried out the audit reconciliation, albeit in an office at the said Ebrumede Police Station" PWz, the IPO stated that it is the Defendant who fed entries is exhibit B. A critical look at Exhibit B shows monies collected from the months of June, 2A19, July, 2019, August 2019, and even September,2019. The total money collected for recharge card is stated there. The recharge card money not recorded by the Defendant is stated. Then, the total amount of money from June, 2019 to August,2019 which is the total sum of N1 ,575.645 is stated therein. The remittances are there which consist of deposits, transfers, Rewjido POS transactions, total stock are all there. There was heavy weather made about the fact Bank statements, stock book, Account Book or any printout of stock were not tendered before this Court. Exhibit B quietly answers that query Entries in Exhibit B were written or made by the Defendant. The Defendant has not demonstrated to this Court how she was compelled by the lPO, PW2 or PW1 to write so many figures spanning up to fifteen pages of transactions and updates in Exhibit B in a few hours in one day at the police Station. It should be recalled from the evidence of PW1 in particular that she gave all the records to the Defendant to do her own personal reconciliation, but. she failed to do so" Then, even after the report to the Police, she, the Defendant was given an extra two weeks to do her own reconciliation. She came back, did her own reconciliation, and, she could not accountfor N1,575,645k, which she wrote in her own handwriting, and, in the convenience of her home or place, and, then claim, lamely that she was compelled to do so. That cannot be in light of the glaring evidence before this Court. There was no involuntariness on her part when she wrote that figure or amount of money not recorded and or missing. Even, at this point of second reconciliation. PW1 also accepted, and, for which the sum of N400,000= was paid out to PW1, albeit at the Police Station, Ebrumede. What is left is that the Defendant claim that the said sum of money was a condition for her bail. PW2 told this Court that that sum of money was recorded as an exhibit at the Police Station, for which a Bond was entered into. PW1 collected that said 16