I just spent the past 8 hours doing some bookkeeping and I have never seen such fucked up entries. How a CPA could hand over such fucked up data to a client is beyond me. If you have an $810 variance, that means $810 is missing somewhere and theft would have shown up very quickly in the data due to her daily accounting. I hope the CPA apologizes to the owner and fires the interns he has doing his grunt work. The only good part is the owner hasn't handed over a check to the CPA.