Linda and Justin have been contemplating divorce during the last year. This year, after they filed for divorce, a forensic accountant was engaged to value Linda's architectural firm, a medium-sized firm having between 10 and 15 employees, including several architects. The forensic accountant noticed that the firm was not as profitable last year compared to previous years. Although the issue seemed to be higher salaries, Linda claimed that she had been so distraught over the impending divorce that she could not focus on conducting business. What might the forensic accountant do to investigate further?