As a second-year senior at the CPA firm, you already had some familiarity with AIM from your due diligence work preceding the anonymous tip and the internal auditors concerns about AIMs operations and from the background information you gathered for the engagement partner. The engagement partner has asked you to assist the forensic accounting divisions investigation.

(AIM Coporation case study)

Prepare a memo to your forensic team manager addressing any THREE of the following tasks.

Task 1: Read the case and examine the tables and Figure 1 carefully. During your reading, highlight any concerns or possible issues (red flags). List all concerns and issues in your memo to your forensic team manager.

Task 2: Evaluate whether the possible issues (red flags) identified in Task 1 are indicative of fraud. Mark these clearly on the list in the memo prepared in Task 1. Choose any two of these potential frauds. For each of these two potential frauds, draw a basic flowchart showing what should happen and what actually happens. Be sure to include an accompanying narrative to explain the fraud. Flowcharts can be handwritten, or computer generated.

figure 1 continued

TABLE 1 States and Sales Representatives by Region After Relocations Sales States and Territories Region Representatives (Including DC) Northeast Frank Adams CT, DC, DE, MA, MD, ME, NH, NJ, NY, Donald Wright PA, RI, VT Southeast Erin McVay AL, AR, FL, GA, KY, LA, NC, MS, PR, Russ Schafer SC, TN, VA, WV Joey Sdauk Art Sweeny Mike Zemba Central Phil McQuaid IA, IL, IN, KS, ND, NE, OH, OK, MI, Matt Parks MN, MO, SD, WI Al Schick Craig Swann Northwest Ed Jones ID, MT, OR, WA, WY Brian Megu Pat Scott John Teed Bill Wikston Julia Wiser Ed Wold Southwest Gary Schutt AK, AZ, CA, CO, HI, NM, NV, TX, UT Pete Johnson Matt Marshall Joyce Wolfe Sally Woodward TABLE 2 Customer Data AIM Customer partial list) Date of First Aer Balance Ord Credits del 3614 6/10/11 1455 RUS 20,941 C IS 921:10 6/19/12 8/1614 9:1513 10/12/14 2/14/13 26,4579 16,965 3.245.10 21. 11 10% 6,456.12 5.565,19 7120 3/19/15 57.60 Ace Hardware 1902 Post Sort San Franco, CA 9113 21 BC Wall Hand Rental Center SE 1704 Kes Avorth Auga SC 29841 31 King Power Tools SW 4471 Whittier Blvd. Los Angeles, CA 9002 4) Budo P.O.Box , Boston, MA 021115 5 Co lumn Specialties NE PO BOX 2 Park Avenue New York, NY 109 Steway Hardware 4910 15th Ave NW, Seattle, WA ORIO T C Hardwe Plumbing C 28459 OM US 33, FI , IN 46516 Montan Ride Hardware SW 3025 Highway 190 E, Silver City, NM 8061 Jack Hardware Plumbing, IncSW 435 De Bois Street, San Rafael, CA 90901 10) Central and SW 3916 Far W ive Austin, TX 78731 11) LA True Value Handwe 631 Kans Ave, Kansas City, KS 6610S 12) Shuman Owens Supply Co SE ONO Shop Rd Columbia, SC 29201 13) Cole's Hardware NE PO Box 972nd Street, Berwick, PA 160 14) Churrydale Hardware SE L lwy, Arling VA 22207 15) Sicole's True Value Hardware NE 2923 RT 611. Tonersville, PA 1372 16) Scans C 3333 Beverly Rd. Hoffman Estate, IL 60179 17) Home Depot SE 2455 Pes Ferry Rd, SE N20, Atlanta GA 10319 IN) Lowes SW 4501 Knight R Ennis, TX 75119 19 Malley Constructies Inc. C 3410 Richard Ave, Detroit, MI 45201 20) FCK Huilders SW Pub Storage Unit 5, Phoenix, AZ 85019 21) Smith Bros Builders SW 79 E River, Tuscom, AZ 85701 22) Residencial contro NW 1017 S. Mission Portland, OR 97201 2:1) Meskiuilders NW 14 N Lentola Rd. Seattle, WA 98107 24) Mid-West Divibutes C PO, Box 74. Pears, IL 60164 25) Cromadine SW 1284 Red Dr. San Die, CA 92101 26) HA Construction SW 11636 N Alger. Tempe, AZ 85008 22) For Home Builders NW625 E. Washington, Spokane, WA 99202 1) INS Caring NE 1600 Grove Parkway, Boston, MA 02115 2) Finn Huiles C RS Fath Ave, IL 600502 10) Hans Hardware SW100 Superior Ave, San Francisco, CA 94115 3) Curtis Pre Hardware SW 1963 Robinson Ave, Flagstaff, AZ 86001 12) Mision Lumber 1200 FC , Chic , IL 60290 11) Maintenance Service SW 43 Brod Rd, Sackton CA 95201 1) Lumber SW 1649 W Grass. Stockton, CA 95201 15) A m an Services NW 2000 Three Live Dr. Seattle, WA 98107 10) H umber and Hand Barry Rul, San Die, CA 92101 17 Kief's Roofing C 121 E Coral Fort Wayne, IN 46804 La Valente NW 302 Wright St. Eugene, OR 97401 S ier SE 119 Rus land FL 331+ Weidlardan NE POBJ , Boston, MA 02115 41) C on 189 E Ludingen Rd, Bali, IL SSID O & SHeating and Cooling NE 546 W 5th St Pittsburg, PA 15221 41) Home Depot 43 F P L Chic IL 60294 S ' Suply NW 10W. Wan, Seanle, WA 9100 SWP.O.B . Tuscon AZ 85701 6) D umbra C 735 S S Grand Rapid, MI 481 47) Se Swe C a NE 2016 Picard, Boston, MA 0115 Sy's Custom Builders NW PO Box 5. P OR 97201 9) R ide SW 1365 Can San Diego, CA 92101 so Pro PO Los Angeles, CA Reg C ow . NE North , NW-Northwest SE - South SW Southwest 42809 1024/10 129 13 43745 12/12/13 1514 7210 2114 S14 567 12 C . 41615 11 81515 1/15/16 100 64 9075 TABLE 3 Billing Adjustments-Demo Accounts Billing Adjustment for Items Assigned Sales Region NW Returned Items Sold 1 1 2 Customer Stoneway Hardware / Seattle, WA JBS Contracting / Boston, MA Central Plumbing/NY, NY NE SW NW SE SE 1 Hall Construction / Tempe, AZ NW 2 3 G & S Heating and Cooling / Pittsburg, PA Tilman Lumber / Stockton, CA SW Sales Person Ed Jones Frank Adams Matt Marshall Bill Wikston Mike Zemba Art Sween Pete Johnson Craig Swann John Teed Frank Adrian Matt Marshall Al Schick Russ Schafer Pat Scott Gary Schutt Frank Adrian Matt Parks Matt Marshall Julia Wiser Ed Wold Joyce Wolfe Donald Wright Sally Woodward Joey Sauk Erin Me Vay Brian Mogu Matt Marshall Ed Wold Man Marshall Phil McQuaid Model. 3844- 2 749- 5 8124- 1 3741-1 174-5 697-4 4193-2 6410-5 544-8 843-38 1403-8 5104 4218-3 1014-8 610-7 214-3 2444-8 1211- 2 314-2 816-5 1714-3 614-9 3488-3 691-1 5418-3 NW SW Hanson Lumber and Hardware San Diego, CA NE SW 2 Cole's Hardware / Berwick, CA NW NW SW Central Hardware Austin, TX SW NW SW 2 E Maintenance Service Stockton, CA NW sw 1810- 2 6418-1 743-6 974-7 3 2 Cole's Hardware Berwick, CA Finney Builders / Aurora, IL TABLE 4 Billing Adjustments for Return and Transfers Billing Adjustment Form (BAF) Summary for Returns Transfer Between Customers Billing Adjustment for Customer Region 1) 2) 3) Sales Person Ed Jones Cmig Swan Pant Scott Current Customer Stoneway Hardware Central Hardware Larry's Value Hardware Reason for Return Over Shipment Wrong Quantity Incomect Product Transferred Model Oty New Customer 4398- 1 6 Mesick Huilders 697-4 3 Mission Lumber 7384- 2 8 Return to Distribution Center 5843.30 $218.15 $325.10 NW 4) Mart Marshall NW Over Shipment 8 41-18 12 Central Plumbing Specialties 52,843.18 Residential Contractors LA True Value Hardware 3) Mart Parks No Needed 647-152 $144.26 Doer Construction BC Wall Hardware & Rental Center Hanson Hardware 6) Ed Wold 7) Cary Schult 10 Sponsell Construction JBS Contracting 6374-2 174- 5 SI59.49 5654.90 NE 4 Incomect Product Over Shipment Incorrect Quantity 8) Russ Schafer SE 506122 Cherrydale Hardware S102.40 Sponsell Construction A Handyman Services Residential Contractors 5 NW NW Over Shipment Damaged 67438 3741- 1 ECK Builders Return to Distribution Center S1.243.80 58473 1 9) Mait Marshall 10) Julia Wise Sally 11) Woodward 12) Al Schick sw 3 i an Lumber Finney Huilders Wrong Product rong Product 419- 2 544 Hanson Hardware Return to Distribution Center 52559 $768.43 C W 9 Check Requests Panel A: Check Requests #1-#4 AIM Cortion SE CHECK REQUEST 01 TO Account Payable wechache Mall Dec Tik les ghetum To T PA 2 Aus CHECK REQUEST 22 TO Anable Please check Cars A ADUALFO Return to 1962 LABINSON ME E SAR MN way, Ylear jurisdiction MA T REMIO Jurisdiction st pare APPROVALS REQUIRED ROUTINGS ATURE -- APPROVALS REQUIRED SIGNATURE HOUT URE CE 7-J4 -4 4 XL / = 1 ACCOUNT DISTRIBUTION NOCOUNT DIVISION-DEPT NUMBER COST CENTER) 15 ACCOUNT DISTRIBUTION ACCOUNT DIVISION DEPT NUMBER COST CENTER IS (4 DIGITS INVOICES AMOUNT INVOICES AMOUNT 991 74-356 82-7 #042 143 14.35% 71.40 By 37 TotalCheck Amount Total = Check Amount A Car 2. CHECK REQUEST #3 TO Account Payable Date - Please check to Mail Direct Ander's VALF BD Return To in our EIG , OR 97401 CHECK REQUEST 14 TO Account Payable Dute Allis Please check to Mall 77 15 Contrato Retum Te po zoran. A 01 Jurtdictioni otwy Read Purledictions_NATIA REGION APPROVALS REQUIRED APPROVALS REQUIRED JE Bi fagle 14/12 5-10-6 El A ltis ACCOUNT DIVISIONHOEFT SONT DIVISION ET NUMBER COST CENTRS 103 15 11-374 20 1473 74-357 GIA.YD WYD Panel B: Check Requests #5-#8 AM Cortions MC CHECK REQUEST US TO Amount Payable Du se check CALES A Return To _ 24.28397, JAD: PERACK, PA CHECK REQUEST 6 TO A le Dute_Tule Peche KL CI T _ Return To MBUA YEARS Jurisdiction: Woer Now Jurisdictions west REM APPROVALS REQUIRED DATE 6-79- fedett APPROVALS REQUIRED SIGNATURE DATE 28 ACCOUNT BERTION ACEDUNT VON DET NUMERICOST CENTER AMOUNT 91-1995 NUMERICOST CENTER AMOUNT INVOICES # 2/ 47469 #7714 /224-399 39/6 PA - Ja TotalCheck Amount $ A Corporation NICO CHECK REQUEST 18 TO Account Payable De CZ Meshow CHECK REQUEST NZ TO Anable Duett Peeche Mode MOTOT 102 CLAY POTEST. Begelem Jurisdiction Cathe w Juridiction_NO T REDIO APPROVALS REQUIRED SKOMATURE D ATE SIGNATURE DATE ROUTING NUMBER COST CENTER AMOUNT INVOICES #sall ACCOUNT DISTRIBUTION ACCOUNT CIVISION SEPT NUMBER COST CENTER AMOUNT . 1-979 B .10 SU735 ALI 16 . 477 54 & Bry Soose (continued on next page) FIGURE 1 (continued) Panel C: Check Requests #9 and #10 $ AIM Corporation AIM Corporation l a CHECK REQUEST #9 To Account Payable Date: al Please issue check to Mail Direct DES ROCSO Return To 2. Abs #. MAJST. Boszott,16 0 ? O CHECK REQUEST #10 To Account Payable Date:_126/22 Please issue check to Mail Direct / BAXTARUDIS Return To 20, 97 2ND START PC PANA Jurisdiction: SONT RIN Jurisdlkation: AETAE APPROVALS REQUIRED ROUTING SIGNATURE 2-10- MD Alia uwe APPROVALS REQUIRED SIGNATURE ROUTING DATE ACCOUNT DISTRIBUTION ACCOUNT DIVISION-DEPT NUMBER COST CENTER) (S 14 DIGITS DIGITS ACCOUNT DISTRIBUTION ACCOUNT DIVISION-DEPT NUMBER (COST CENTERS 14 DIGITS 14 DIGITA DROITS) AMOUNT INVOICES INVOICES * 3199 #243 259247-793 49900 2716 173 | 33-104 17-25 1570.70 1905 10410 TotalCheck Amount 6720 TotalCheck mount TABLE 1 States and Sales Representatives by Region After Relocations Sales States and Territories Region Representatives (Including DC) Northeast Frank Adams CT, DC, DE, MA, MD, ME, NH, NJ, NY, Donald Wright PA, RI, VT Southeast Erin McVay AL, AR, FL, GA, KY, LA, NC, MS, PR, Russ Schafer SC, TN, VA, WV Joey Sdauk Art Sweeny Mike Zemba Central Phil McQuaid IA, IL, IN, KS, ND, NE, OH, OK, MI, Matt Parks MN, MO, SD, WI Al Schick Craig Swann Northwest Ed Jones ID, MT, OR, WA, WY Brian Megu Pat Scott John Teed Bill Wikston Julia Wiser Ed Wold Southwest Gary Schutt AK, AZ, CA, CO, HI, NM, NV, TX, UT Pete Johnson Matt Marshall Joyce Wolfe Sally Woodward TABLE 2 Customer Data AIM Customer partial list) Date of First Aer Balance Ord Credits del 3614 6/10/11 1455 RUS 20,941 C IS 921:10 6/19/12 8/1614 9:1513 10/12/14 2/14/13 26,4579 16,965 3.245.10 21. 11 10% 6,456.12 5.565,19 7120 3/19/15 57.60 Ace Hardware 1902 Post Sort San Franco, CA 9113 21 BC Wall Hand Rental Center SE 1704 Kes Avorth Auga SC 29841 31 King Power Tools SW 4471 Whittier Blvd. Los Angeles, CA 9002 4) Budo P.O.Box , Boston, MA 021115 5 Co lumn Specialties NE PO BOX 2 Park Avenue New York, NY 109 Steway Hardware 4910 15th Ave NW, Seattle, WA ORIO T C Hardwe Plumbing C 28459 OM US 33, FI , IN 46516 Montan Ride Hardware SW 3025 Highway 190 E, Silver City, NM 8061 Jack Hardware Plumbing, IncSW 435 De Bois Street, San Rafael, CA 90901 10) Central and SW 3916 Far W ive Austin, TX 78731 11) LA True Value Handwe 631 Kans Ave, Kansas City, KS 6610S 12) Shuman Owens Supply Co SE ONO Shop Rd Columbia, SC 29201 13) Cole's Hardware NE PO Box 972nd Street, Berwick, PA 160 14) Churrydale Hardware SE L lwy, Arling VA 22207 15) Sicole's True Value Hardware NE 2923 RT 611. Tonersville, PA 1372 16) Scans C 3333 Beverly Rd. Hoffman Estate, IL 60179 17) Home Depot SE 2455 Pes Ferry Rd, SE N20, Atlanta GA 10319 IN) Lowes SW 4501 Knight R Ennis, TX 75119 19 Malley Constructies Inc. C 3410 Richard Ave, Detroit, MI 45201 20) FCK Huilders SW Pub Storage Unit 5, Phoenix, AZ 85019 21) Smith Bros Builders SW 79 E River, Tuscom, AZ 85701 22) Residencial contro NW 1017 S. Mission Portland, OR 97201 2:1) Meskiuilders NW 14 N Lentola Rd. Seattle, WA 98107 24) Mid-West Divibutes C PO, Box 74. Pears, IL 60164 25) Cromadine SW 1284 Red Dr. San Die, CA 92101 26) HA Construction SW 11636 N Alger. Tempe, AZ 85008 22) For Home Builders NW625 E. Washington, Spokane, WA 99202 1) INS Caring NE 1600 Grove Parkway, Boston, MA 02115 2) Finn Huiles C RS Fath Ave, IL 600502 10) Hans Hardware SW100 Superior Ave, San Francisco, CA 94115 3) Curtis Pre Hardware SW 1963 Robinson Ave, Flagstaff, AZ 86001 12) Mision Lumber 1200 FC , Chic , IL 60290 11) Maintenance Service SW 43 Brod Rd, Sackton CA 95201 1) Lumber SW 1649 W Grass. Stockton, CA 95201 15) A m an Services NW 2000 Three Live Dr. Seattle, WA 98107 10) H umber and Hand Barry Rul, San Die, CA 92101 17 Kief's Roofing C 121 E Coral Fort Wayne, IN 46804 La Valente NW 302 Wright St. Eugene, OR 97401 S ier SE 119 Rus land FL 331+ Weidlardan NE POBJ , Boston, MA 02115 41) C on 189 E Ludingen Rd, Bali, IL SSID O & SHeating and Cooling NE 546 W 5th St Pittsburg, PA 15221 41) Home Depot 43 F P L Chic IL 60294 S ' Suply NW 10W. Wan, Seanle, WA 9100 SWP.O.B . Tuscon AZ 85701 6) D umbra C 735 S S Grand Rapid, MI 481 47) Se Swe C a NE 2016 Picard, Boston, MA 0115 Sy's Custom Builders NW PO Box 5. P OR 97201 9) R ide SW 1365 Can San Diego, CA 92101 so Pro PO Los Angeles, CA Reg C ow . NE North , NW-Northwest SE - South SW Southwest 42809 1024/10 129 13 43745 12/12/13 1514 7210 2114 S14 567 12 C . 41615 11 81515 1/15/16 100 64 9075 TABLE 3 Billing Adjustments-Demo Accounts Billing Adjustment for Items Assigned Sales Region NW Returned Items Sold 1 1 2 Customer Stoneway Hardware / Seattle, WA JBS Contracting / Boston, MA Central Plumbing/NY, NY NE SW NW SE SE 1 Hall Construction / Tempe, AZ NW 2 3 G & S Heating and Cooling / Pittsburg, PA Tilman Lumber / Stockton, CA SW Sales Person Ed Jones Frank Adams Matt Marshall Bill Wikston Mike Zemba Art Sween Pete Johnson Craig Swann John Teed Frank Adrian Matt Marshall Al Schick Russ Schafer Pat Scott Gary Schutt Frank Adrian Matt Parks Matt Marshall Julia Wiser Ed Wold Joyce Wolfe Donald Wright Sally Woodward Joey Sauk Erin Me Vay Brian Mogu Matt Marshall Ed Wold Man Marshall Phil McQuaid Model. 3844- 2 749- 5 8124- 1 3741-1 174-5 697-4 4193-2 6410-5 544-8 843-38 1403-8 5104 4218-3 1014-8 610-7 214-3 2444-8 1211- 2 314-2 816-5 1714-3 614-9 3488-3 691-1 5418-3 NW SW Hanson Lumber and Hardware San Diego, CA NE SW 2 Cole's Hardware / Berwick, CA NW NW SW Central Hardware Austin, TX SW NW SW 2 E Maintenance Service Stockton, CA NW sw 1810- 2 6418-1 743-6 974-7 3 2 Cole's Hardware Berwick, CA Finney Builders / Aurora, IL TABLE 4 Billing Adjustments for Return and Transfers Billing Adjustment Form (BAF) Summary for Returns Transfer Between Customers Billing Adjustment for Customer Region 1) 2) 3) Sales Person Ed Jones Cmig Swan Pant Scott Current Customer Stoneway Hardware Central Hardware Larry's Value Hardware Reason for Return Over Shipment Wrong Quantity Incomect Product Transferred Model Oty New Customer 4398- 1 6 Mesick Huilders 697-4 3 Mission Lumber 7384- 2 8 Return to Distribution Center 5843.30 $218.15 $325.10 NW 4) Mart Marshall NW Over Shipment 8 41-18 12 Central Plumbing Specialties 52,843.18 Residential Contractors LA True Value Hardware 3) Mart Parks No Needed 647-152 $144.26 Doer Construction BC Wall Hardware & Rental Center Hanson Hardware 6) Ed Wold 7) Cary Schult 10 Sponsell Construction JBS Contracting 6374-2 174- 5 SI59.49 5654.90 NE 4 Incomect Product Over Shipment Incorrect Quantity 8) Russ Schafer SE 506122 Cherrydale Hardware S102.40 Sponsell Construction A Handyman Services Residential Contractors 5 NW NW Over Shipment Damaged 67438 3741- 1 ECK Builders Return to Distribution Center S1.243.80 58473 1 9) Mait Marshall 10) Julia Wise Sally 11) Woodward 12) Al Schick sw 3 i an Lumber Finney Huilders Wrong Product rong Product 419- 2 544 Hanson Hardware Return to Distribution Center 52559 $768.43 C W 9 Check Requests Panel A: Check Requests #1-#4 AIM Cortion SE CHECK REQUEST 01 TO Account Payable wechache Mall Dec Tik les ghetum To T PA 2 Aus CHECK REQUEST 22 TO Anable Please check Cars A ADUALFO Return to 1962 LABINSON ME E SAR MN way, Ylear jurisdiction MA T REMIO Jurisdiction st pare APPROVALS REQUIRED ROUTINGS ATURE -- APPROVALS REQUIRED SIGNATURE HOUT URE CE 7-J4 -4 4 XL / = 1 ACCOUNT DISTRIBUTION NOCOUNT DIVISION-DEPT NUMBER COST CENTER) 15 ACCOUNT DISTRIBUTION ACCOUNT DIVISION DEPT NUMBER COST CENTER IS (4 DIGITS INVOICES AMOUNT INVOICES AMOUNT 991 74-356 82-7 #042 143 14.35% 71.40 By 37 TotalCheck Amount Total = Check Amount A Car 2. CHECK REQUEST #3 TO Account Payable Date - Please check to Mail Direct Ander's VALF BD Return To in our EIG , OR 97401 CHECK REQUEST 14 TO Account Payable Dute Allis Please check to Mall 77 15 Contrato Retum Te po zoran. A 01 Jurtdictioni otwy Read Purledictions_NATIA REGION APPROVALS REQUIRED APPROVALS REQUIRED JE Bi fagle 14/12 5-10-6 El A ltis ACCOUNT DIVISIONHOEFT SONT DIVISION ET NUMBER COST CENTRS 103 15 11-374 20 1473 74-357 GIA.YD WYD Panel B: Check Requests #5-#8 AM Cortions MC CHECK REQUEST US TO Amount Payable Du se check CALES A Return To _ 24.28397, JAD: PERACK, PA CHECK REQUEST 6 TO A le Dute_Tule Peche KL CI T _ Return To MBUA YEARS Jurisdiction: Woer Now Jurisdictions west REM APPROVALS REQUIRED DATE 6-79- fedett APPROVALS REQUIRED SIGNATURE DATE 28 ACCOUNT BERTION ACEDUNT VON DET NUMERICOST CENTER AMOUNT 91-1995 NUMERICOST CENTER AMOUNT INVOICES # 2/ 47469 #7714 /224-399 39/6 PA - Ja TotalCheck Amount $ A Corporation NICO CHECK REQUEST 18 TO Account Payable De CZ Meshow CHECK REQUEST NZ TO Anable Duett Peeche Mode MOTOT 102 CLAY POTEST. Begelem Jurisdiction Cathe w Juridiction_NO T REDIO APPROVALS REQUIRED SKOMATURE D ATE SIGNATURE DATE ROUTING NUMBER COST CENTER AMOUNT INVOICES #sall ACCOUNT DISTRIBUTION ACCOUNT CIVISION SEPT NUMBER COST CENTER AMOUNT . 1-979 B .10 SU735 ALI 16 . 477 54 & Bry Soose (continued on next page) FIGURE 1 (continued) Panel C: Check Requests #9 and #10 $ AIM Corporation AIM Corporation l a CHECK REQUEST #9 To Account Payable Date: al Please issue check to Mail Direct DES ROCSO Return To 2. Abs #. MAJST. Boszott,16 0 ? O CHECK REQUEST #10 To Account Payable Date:_126/22 Please issue check to Mail Direct / BAXTARUDIS Return To 20, 97 2ND START PC PANA Jurisdiction: SONT RIN Jurisdlkation: AETAE APPROVALS REQUIRED ROUTING SIGNATURE 2-10- MD Alia uwe APPROVALS REQUIRED SIGNATURE ROUTING DATE ACCOUNT DISTRIBUTION ACCOUNT DIVISION-DEPT NUMBER COST CENTER) (S 14 DIGITS DIGITS ACCOUNT DISTRIBUTION ACCOUNT DIVISION-DEPT NUMBER (COST CENTERS 14 DIGITS 14 DIGITA DROITS) AMOUNT INVOICES INVOICES * 3199 #243 259247-793 49900 2716 173 | 33-104 17-25 1570.70 1905 10410 TotalCheck Amount 6720 TotalCheck mount