t is the first quarter of $2011,$ and you are a Partner at Zeus LLP$,$ a boutique forensic accounting firm located in Washington DC$.$ One day, you received a call from your long$-$time friend Mark Silverman, who requested a meeting with you tomorrow. You and Mark went to college together and knew him to have a very enterprising spirit, and it has been great to watch his business grow and thrive over the years. Being the good friend that you are, you offered to meet him at his place of business, Java Golf Club, Inc.

Java Golf Club, Inc is based in Silver Spring, Maryland and has locations in several states. It is a membership$-$only golf club that caters to high net$-$worth individuals and corporate clients. Java prides itself on being a place that creates an environment where these wealthy individuals can come relax, socialize, and network. Mark Silverman founded Java in $1999$ and grew it to $20$ employees where he is the appointed as the Chief Executive Officer. They operate their headquarters out of the Silver Spring location.

When you arrive, nothing seems out of the ordinary from your previous visits. However, Mark greets you in the lobby with a very worried look on his face. This is the first time you$$ve ever sensed some real dreed in his demeanor. He very quietly takes you back to his office where Cathrine Doe, Java$$s Chief Operating Officer, is waiting. She closes the door and sits down next to you at the conference table across from Mark$$s desk. You can see that they$$ve been working in the office alone together for a few hours, possibly a few days. You see boxes and papers all over the table and on Mark$$s desk, which is typically very tidy, because he has to maintain a certain decorum when he entertains clients.

He offers you a cup of coffee and you of course accept. While Mark is making you the coffee, you notice that the documents and files on the table in front of you have employee names and lists of payroll dates and amounts. Putting all of the pieces together, you can surmise that you are about to hear something that pertains to Java$$s employees.

Mark sits down at the table with your coffee. He eyeballs Catherine and then turns to you to say, $$I need your help. We$$ve got some concerns about our company$$s payroll expenses. We need to have some answers give our board by their next meeting. Can you help us review the information and prepare a presentation for them so we can begin discussing next steps?$$