Gordon was a director and chairman of Ipinsos Ltd and was facing possible legal action for breach of duties and criminal prosecution. According to the liquidators, trade financing was obtained from the company$$s two largest creditors consisting of: US$ $136$ million drawn down for cargo trading operations, and US$$12$ million drawn from a facility for the company$$s trucking operations allegedly when the company was balance$-$sheet insolvent. The cargo trades, trucking and books and records were directly managed by Ms Zainab, a former director and $85$ per cent shareholder, and former chief financial officer Goodison. Receivables of US$$100$ million was allegedly owed by Moneysmart Ltd$.$ In fact, the invoices the company issued to Moneysmart Ltd$.$ from September $2022$ to February$/$March $2023$ were for bogus transactions. In June $2023,$ the company$$s freight operator craft licence was suspended after the Ports Authority detected operational irregularities during an inspection. Gordon told the liquidators that he appreciated that the company was $$under tremendous financial strain$$ at the time and expected things to improve but that he was neither aware of nor suspected that any malpractice was going on$.$ Moreover, the was directly by Ms Zainab who had been long at the job, more knowledgeable in the business, and had done a respectable job to build the company up before he joined. Discuss.