1) John Smith, a forensic accountant, is assisting counsel in a matrimonial engagement. One of John's duties is to determine whether adequate documents are requested during discovery. Name and discuss the benefits of using three documents that are generally helpful in locating assets, liabilities, income, and expenses in divorce settings.

2) Harmon Company, a small retailer of small electrical devices, such as cell phones and cameras, suspected that one of its employees was skimming cash at the point of sale. What effect, if any does this have on financial statements, and how might Harmon investigate this theft?