bean counters teacher hand-outs

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ISSUES IN ACCOUNTING EDUCATIONVol. 18, No. 2May 2003

Teaching Notes for

The Tallahassee BeanCounters:A Problem-Based Learning Case

in Forensic AuditingCindy Durtschi

INTRODUCTION

The purpose of this problem-based learning case is to provide students an opportunity topractice detecting and solving fraud cases within a firm�s accounting records. Students aregiven four months of financial records from the Tallahassee BeanCounters (TBC) organiza-

tion, along with supporting documentation and some personal information about employees. Theirtask is to investigate the books for evidence of fraud. To complete the task, students must determinewhat additional information they need and who they need to ask for that information. This sectioncontains the solutions to the case, following the same five criteria the students are required to use intheir reports. It also contains assistance in answering student inquiries, including a narrative of thetypical investigative paths student teams will follow and how instructors respond to each step alongthe way.

The instructor has two roles in this case: (1) to answer the student inquiries, giving only theinformation the students specifically request, as would happen in real life, and (2) to resist anytemptation to provide struggling students with hints as to what additional information they need.Recall that the essence of a PBL experience is that students must determine what information theyneed and where to go to find it. It is through the struggle to find an �initial foothold� and thendetermining which path to follow that students learn. To tell them they need a particular piece ofinformation is to cripple their learning experience. Give students a chance to surprise you with theiringenuity. Student teams come to realize they are on a futile path after several of their inquiries arereturned with the notation: �The results of your inquiry reveal nothing unusual.�

If Students Ask for Information That Is Not ProvidedThe only frauds in the TBC books are the three noted below. Therefore, if students begin

investigating other accounts, transactions, or employees they will not find fraud, but rather fluctuations,or errors. In answering inquiries related to these futile paths, an instructor must use judgment andprovide responses that the students can use to determine that no fraud was committed, rather thanprovide responses that make that judgment for them. For example, an appropriate response mightsimply verify, �Helms Exterminators provides an invoice that shows that they bill TBC $250.00 permonth for normal pest control maintenance,� rather than saying �There is no fraud relating to Helms

Cindy Durtschi is an Assistant Professor at Florida State University.

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Issues in Accounting Education, May 2003

Exterminators.� Or in response to an inquiry about an employee, provide information from thebiography of an innocent employee that shows no financial pressure to commit fraud rather thanreplying, �This person isn�t involved in fraud.� In general, the idea is to provide as much informa-tion to the students as possible. It is the students� task to sort through and evaluate the information todetermine what is irrelevant and what leads them to a conclusion of fraud.

For most student inquiries it is easiest to simply attach the requested information to an emailresponse. Other cases, such as requests for personal information, require the instructor to type in therelevant information from the biographies (Teacher Handout 1). Instructors can eliminate duplicaterequests by �copying� all team members on any email responses provided to an individual teammember. The Teacher Handouts contain every document or piece of information requested whenthe case has been used, but students may find wily new approaches to their investigation; should thathappen, instructors may need to compose answers using information provided in this case.

GENERAL INFORMATION (APPLIES TO ALL FRAUDS)Teacher Handouts That Relate to All Frauds:TH 1. Personal information on office employeesTH 2. Jessica Keller bank account and Ben Hill receiptsTH 12. Ben Hill�s bank statement

The case of the Tallahassee BeanCounters includes three frauds: a money-skimming schemerelating to ticket revenues, three ghost employees on the payroll, and a kickback scheme with anequipment supplier. Ben Hill, the office manager, commits all the frauds. Teacher Handout 1supplies background information about the office workers. Extra details are provided for Ben Hillincluding interviews with his ex-wives, apartment manager, and former employer.

Ben Hill uses a bank account under the name of Jessica Keller (Jessica account) to launder allthe money he obtains from the three frauds. Therefore, his personal checking account shows onlyhis normal paycheck being deposited and normal expenses. Students must show strong evidence ofguilt prior to accessing bank records; therefore, only Ben Hill�s personal bank records are provided(Teacher Handout 12).

Ben set up the Jessica account by picking up a young woman, named Jessica Keller, at the busstation in downtown Tallahassee and paying her $100 to go to SunTrust bank and open an accountusing her valid driver�s license. Ben instructed Jessica to have the ATM card and pin numberdelivered to a post office box in Monticello, Florida that he had rented. Thereafter, Ben deposits andwithdraws money only at night, using various ATMs. The information for the Jessica bank accountis found in Teacher Handout 2. Students can discover this bank account by noting the endorsementon the cancelled checks of the �ghost� payroll employees (Teacher Handout 4).

If asked, SunTrust will supply students with a copy of the original driver�s license used to set upthe account (also provided in Teacher Handout 2). Students may then contact the address onJessica�s license. If they do, the instructors can write back as Jessica�s parents and inform thestudents that Jessica left home five months ago and is now living and working in San Antonio,Texas. She did, however, travel through Tallahassee on her way to Texas. Ben can be associatedwith Jessica�s account by surveillance tapes from the ATM machine.

The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing 3


SUGGESTED SOLUTIONS AND ASSISTANCE IN ANSWERING STUDENT INQUIRIESTicket Fraud1. Who committed the fraud: Ben Hill.2. How the fraud was committed: Information in Student Handout 2 reveals that each game night,

after ticket sales are completed, Ben Hill supervises the ticket-sellers as they reconcile themoney collected with the tickets dispensed. Each ticket is sequentially numbered. The beginningnumber and ending number are logged into a ticket ledger after each game, after which thenumber of tickets dispensed is reconciled with the funds collected. Myrna Myers, ticketingsupervisor, and Ben Hill sign the ticket ledger. Ben then takes the cash, tickets, and ticket ledgerback to his office under a guard�s escort. All items are locked in a safe.

Ben Hill returns to his office after everyone else has gone home, which is not revealed inStudent Handout 2, but can be discovered by students if they ask the proper questions or set upsurveillance. He reopens the safe and removes some of the cash. He has a duplicate ticketledger in his desk in which he writes false ticket numbers to cover the theft. He then forgesMyrna�s initials and makes a photocopy of his false ledger. He locks the original ledger backinto the safe (Teacher Handout 3). It is the copy of this falsified ledger (Student Handout 20)that he gives to Michelle, the accounting clerk, along with the remaining cash the next morning.Students are given the falsified ledger (Student Handout 20).

3. Evidence of intent: Ben�s intent can be shown by the fact that he takes money on four differentoccasions.

4. Economic impact: $4,423.78. The stolen cash was $3,949.80. Since revenues were reported aslower than actual revenues, arena rent was underpaid by $197.49 (5 percent × $3,949.80). Finally,sales tax was also underpaid by $276.59, as revenues reported were lower than actual revenue (7percent × $3,949.80).

*Teacher Handout = TH; **Student Handouts = SH.

Reported True NumberTickets of Tickets Difference Price per

Game Ticket Solda Soldb in Number TicketDate Type (SH** 20) (TH* 3) Soldc (SH** 7) Fraudd

April 26 Standard 2,358 2,400 42 $12.00 $ 504.00May 15 Standard 2,640 2,700 60 $12.00 720.00

Balcony 996 1,000 4 $7.00 28.00June 8 Standard 2,725 2,800 75 $12.00 900.00

D. Standard 194 200 6 $9.60 57.60D. Balcony 18 25 7 $5.60 39.20

July 11 Standard 2,559 2,650 91 $12.00 1,092.00Balcony 763 850 87 $7.00 609.00

Total cash stolen from TBC $3,949.80Underpayment to Canopy Roads for rent (5 percent × $3,949.80) (SH 6) $197.49Underpayment to Florida Dept. of Revenue (7 percent × $3,949.80) (SH 6) $276.49

Total Fraud $4,423.78

a Reported number sold is calculated by subtracting the ending ticket number from the beginning ticket number from SH20. For example, April 26: 23908 � 21550 = 2,358.

b True number sold is calculated by subtracting the ending ticket number from the beginning ticket number from Myrna�spersonal records, TH 3. For example, April 26: 23950 � 21550 = 2,400.

c Difference in Sales is calculated by subtracting reported sales from true sales.d Total fraud is calculated by multiplying the difference in sales by price per ticket.

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5. Evidence the suspect received and used money from the fraud: Teacher Handout 2 showsdeposits into the Jessica Keller bank account in amounts that equal the money stolen on April26, May 15, June 9, and July 11. Teacher Handout 2 also provides copies of the receipts thatBen Hill�s ex-wife and apartment manager would provide if queried by students to show thedates that Ben Hill made child support back-payments and rent payments in cash. The trail to thereceipts is revealed if students query Ben�s ex-wife or apartment manager.

Teacher Handouts Associated with Ticket Sales Fraud:TH 3. Myrna�s notebook with her notation of ticket sales.

Evidence Trail Students Typically Follow and Suggested Responses:The ticket ledger the students are given is marked �photocopy� (Student Handout 20). In their

observation of the ticket process, the students observe Myrna making notations in a notebook thatshe keeps in her purse (Student Handout 2). If the students query Myrna about those notes, theinstructor can respond that her father always told her to keep copies of important papers so she canprotect herself from bad managers. If students request a copy of Myrna�s ticket ledger, they shouldbe given Teacher Handout 3. Finally, if student teams request a physical examination of the tickets,they should be told the last standard ticket dispensed was number 47950; balcony was 17403;discounted standard was 900; and discounted balcony was 175. These numbers all match Myrna�saccount (Teacher Handout 3), rather than the photocopied ledger they were given as StudentHandout 20. Money from the fraud is deposited in the Jessica account (Teacher Handout 2).

Ghost Employee Fraud1. Who committed the fraud: Ben Hill.2. How the fraud was committed: Student Handout 2 describes how Candie Harris, the secretary/

receptionist, uses the time cards signed by each temporary employee�s supervisor and counter-signed by someone in the main office to prepare time sheets to forward to ADP PayrollServices. Ben Hill insists on checking her work. Not revealed in Student Handout 2 is the factthat prior to sending the final time sheets to ADP, Ben adds the names, Marie McAulley, TerryTalbot, and Paul Owens. All three employees once worked for TBC, but have since moved onto other employment. Ben creates timecards for these employees and forges any necessarysignatures. Further, Ben enters change of addresses for all three employees with ADP so theirchecks are mailed to the same post office box in Monticello, FL. He drives to Monticello andpicks up the checks and deposits them into the Jessica account using the ATM machine. WhenADP returns the invoice for payment, Ben destroys the �detail� and gives Michelle only the�summary� page. Student Handout 15 contains the �Summary Page� that Ben gives Michelle.

3. Evidence of intent: It was Ben who submitted the change of address notices to ADP Payrollservices. Further, surveillance of the post office or bank would show him picking up anddepositing the checks.

4. Economic impact: $1,162.20. This total includes $1,080.00 (the sum of the difference betweenthe payroll with and without the ghost employees) and $82.62 (in FICA collected by ADP tocover the employer�s matching contribution for the ghost employees). Of this amount, Ben nets$889.38. This comes to $148.23 for each game series ($60 per ghost employee, minus Federalincome tax and FICA tax, see Teacher Handout 8).



5. Evidence the suspect received and used money from the fraud: The Jessica account showsdeposits for the three checks several days after each home game series. Surveillance tapes showBen depositing and withdrawing the money. Receipts from Ben�s ex-wife and apartment man-ager show that money withdrawn from the bank account was used to pay Ben Hill�s rent and hisback child support (Teacher Handout 2).

Teacher Handouts Associated with Payroll Fraud:TH 4. Canceled TBC payroll checks in ADP Payroll Services possessionTH 5. Time cards kept by Ben HillTH 6. Mailing addresses for TBC employeesTH 7. Game-day employee work scheduleTH 8. Payroll detail from ADP payroll services: TBC game-day employees

Evidence Trail Students Typically Follow and Suggested Responses:There are two ways students could discover this fraud. First, they might, as part of their audit,

ask for a copy of all employee addresses, in which case the instructor will respond with TeacherHandout 6. This handout will show the three ghost employees share the same PO Box. Furtherinvestigation of these employees will uncover the fact that they are no longer employees, whichleads students to investigate whether they are still being paid. Second, students might compare thetime sheets prepared by Candie Harris (Student Handout 16) and the invoice summaries from ADP(Student Handout 15). If students follow this approach, they find that the sum of the hours worked bytemporary employees multiplied by the pay rates does not equal the amount billed by ADP. Thisdiscovery usually leads students to ask Ben or Candie for a copy of the original time sheets preparedby Candie. If this is the case, the instructor replies with another copy of Student Handout 16, whichstudents already have. If they ask Ben or Candie for the �detail� page that ADP sends, Ben Hillresponds that he checked it, then discarded it to save space, but he�s willing to resend them the�summary page� (Student Handout 15), which the students also have. Should students request

Teacher Handout = TH; Student Handout = SH.Difference FICA Taxes

True Gross Gross Pay between Pay Requested byPay Owed as Requested Owed and ADP for Fictional

Game by TBC by ADP Amount Paid Employeesd

Series (SH 16)a (SH 15)b to ADP c (TH 8) Fraude

April 2�4 $1,468.50 $1,648.50 $ 180.00 $13.77 $ 193.77April 25�25 938.25 1,118.25 180.00 13.77 193.77May 13�15 1,500.50 1,680.50 180.00 13.77 193.77June 6�8 1,521.63 1,701.63 180.00 13.77 193.77June 25�27 1,525.75 1,705.75 180.00 13.77 193.77July 10�11 963.50 1,143.50 180.00 13.77 193.77

Totals $1,080.00 $82.62 $1,162.62

a The game-day employees are paid several days after each series. The true gross pay owed is found on SH 16 by summingthe pay rate times the hours worked for each temporary employee. For example, April 2�4 Hernandez 9.5 @ $6 per hour= $57 plus Tuney 9.5 hours @ $6 per hour = $57, etc.

b These numbers can be calculated by summing the gross pay from TH 8 or by looking at the gross pay requested by ADPfor temporary employees and shown on SH 15.

c The difference is column 3 minus column 2 (for example, April 2�4: $1,648.5 � $1,468.5).d ADP collects $4.59 in FICA matching money for each ghost employee, each game series (TH 8).e The fraud is the total of the difference between the pay with and without the ghost employees plus the amount of excess

FICA collected by ADP for the ghost employees (column 4 plus column 5).

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timecards, Ben will reply by sending Teacher Handout 5, his falsified timecards. To solve this case,students must eventually communicate directly with ADP. Here the instructor must use discretion,and send to students precisely what they request. If students request payroll detail, then respondwith Teacher Handout 8. If students ask for employee mailing addresses, then respond with TeacherHandout 6. If students ask for cancelled checks, then respond with Teacher Handout 4. Whenstudents examine any of the above handouts, they will discover employees who do not exist on thetime sheets (Student Handout 16). If they inquire of Candie about these employees, then she willhave no idea. If they inquire of Ben, then he will reply that Candie made a mistake and he justcorrected her mistake adding them to the list before sending the timesheets to ADP. To solve theconflict between information from Candie and Ben, students should try to discover more aboutthese employees; this may lead them to inquire of the supervisors whether those employees actuallyworked. When students ask the supervisors whether these employees worked, respond with TeacherHandout 7, the game-day employee work schedule. The only way students can determine that Benwas the criminal, and not Candie, is to show Ben benefited from the crime; the checks went into hisaccount and were spent.

Equipment Purchasing (Kickback) Fraud1. Who committed the fraud: Ben Hill.2. How the fraud was committed: Student Handout 2 reveals that when Tucker Johnson, the

general manager, needs more equipment, he tells Sam McCarty, the equipment manager, whorelays the information to Ben Hill. It is Ben who decides which vendor to use. Ben has recentlychanged vendors from Sports Chalet to Sports Equipment Inc. What is not revealed in StudentHandout 2 is that the reason for the switch is that Ben�s good friend, Charlie Thurgood, recentlyacquired a job working for Sports Equipment, and Charlie developed the money-making schemefor the two of them to share. The scheme requires dual invoices and dual purchase orders, oneset accurate, another set falsified. First, Ben has Michelle, the accounting clerk, create anaccurate purchase order that reflects the number of items that were originally requested byTucker Johnson (Student Handout 13). These are �open� purchase orders and reflect no particu-lar price since they are to receive the �best price.� Michelle also generates a receiving reportand forwards it to Sam (Student Handout 19). Sam will receive the goods. Ben insists onchecking her work before it is mailed to the vendor. He then creates a falsified purchase order byincreasing the number of items ordered by approximately 25 percent. He mails the falsifiedpurchase orders to Sports Equipment Inc. (Teacher Handout 10). Sports Equipment fills theinflated purchase order and creates an invoice that reflects the inflated number that was shippedand the price for those items (Teacher Handout 10). Charlie Thurgood picks up the order to�hand deliver� to TBC. Along the way, Charlie stops at his home, removes the excess 25 percentof the equipment, and creates a falsified invoice (Student Handout 11). The new invoice showsthe original number ordered by Michelle, but uses the total cost of the larger order shipped bySports Equipment, Inc., resulting in a price per item that is approximately 25 percent higher thanSports Equipment charged. Charlie then delivers the remaining equipment. Sam sees that thenumber received matches the number originally ordered. Michelle pays the inflated invoicebecause the number delivered matches the number on her original purchase order (which had noprice). Charlie sells the excess equipment to Play It Again Sports, and splits the money evenlywith Ben.

3. Evidence of intent: The fact that there was collusion between Ben and Charlie. Also, the factthat the same fraud is perpetuated again and again.

4. Economic impact: $4,149.28.



5. Evidence the suspect received and used the money from the fraud: Ben�s half of the moneywas deposited into the Jessica account 10 to 12 days after the original invoice was sent by SportsEquipment Inc. The money from the Jessica account was withdrawn, and matching amountswere used to pay his back child support and rent (Teacher Handout 2).

Teacher Handouts Associated with Equipment Purchasing Fraud:TH 9. Sports Chalet purchase orders, shipping slips, invoices, and catalogTH 10. Sports Equipment Inc. purchase orders, shipping slips, invoices, and catalogTH 11. Play it Again Sports purchase record from Charlie Thurgood

Evidence Trail Students Typically Follow and Suggested ResponsesThere are several red flags that students could pick up on to find this fraud. First, the introduc-

tory packet mentions that TBC had recently changed equipment vendors and that Ben and Charlie,the salesmen for the new vendor, were very close. Second, the price per item is more expensive afterTBC changed to Sports Equipment Inc. as a vendor. If students question Ben as to why a differentvendor was chosen, then the instructor should reply that Ben feels the service is worth the additionalcost. In this fraud, students will have to verify numbers in the TBC files with those in the files ofSports Equipment Incorporated. To do this they may ask for the following items: duplicate purchaseorders received from TBC Sports Equipment Inc. shipping slips, Sports Equipment Inc. invoices, ora catalog from Sports Equipment Inc. (all are found in Teacher Handout 10). Should they ask for thesame from Sports Chalet, they can be found in Teacher Handout 9. The material from Sports Chaletwill match the information in the TBC records that the students have in their Handouts 11, 13, 18,and 19. The documents supplied by Sports Equipment will not. In addition to showing a fraud wascommitted, students need to show that Ben (not just Charlie) benefited from the crime. To do this,they need to make inquiries as to where the equipment was sold, and show that half the amount is putinto the Jessica account (Teacher Handout 2). If they make inquiries to the sporting goods stores inthe area, then the instructor responds with Teacher Handout 11, which shows the equipment pur-chased from Charlie by Play it Again Sports. It is an easy leap from there to half that amount in theJessica account, several days after the goods are delivered (Teacher Handout 2).

(b)(a) Invoice Amount

Invoice (if numbers Ben�s Share ofas Paida had not been inflated)b Difference Take (one-half of

Date (SH 11) (SH 13 and TH 10) (a) � (b) the difference)

June 5 $3,249.04 $2,569.24 $ 679.80 $ 339.90June 20 7,294.50 5,659.60 1,634.90 817.45July 5 9,034.04 7,242.44 1,791.60 895.80July 20 387.92 344.94 42.98 21.49

Total 4,149.28 $2,074.64

a Student Handout 11. Equipment invoices paid to Sports Equipment Inc.b The number actually ordered (Student Handout 13) multiplied by price per item from Sports Equipment Inc. Catalog

(Teacher Handout 10).

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TEACHER HANDOUT 1Background Information on Employees

The following facts can be used to answer student inquiries relating to personal facts about theTBC employees.

Phil Ackers, PresidentHome address: 4945 Bobbin Brook Court, Tallahassee, FL.Home description: The house sits in an exclusive older section of northeast Tallahassee.Vehicles: Nissan Sentra, this year�s model. Toyota Camry, three years old.Information from personnel file:Age: 53Length of employment by TBC: Ten years.Prior employment: Owner-manager, Pizzano�s Restaurant in Miami.Education: M.B.A., University of Miami.Information that can be gleaned from Phil�s coworkers:�Phil is married with two grown children. His wife has her own catering company, which doesvery well.�Information from public and private sources:Criminal record: None.Court records: No bankruptcies, no criminal action pending.Property records: House on Bobbin Brook, Condo at Sandestin, two vehicles, a 35-foot sail-boat, two jet skis.IRS: Phil was audited extensively while at Pizzano�s, though no action was taken. If students speak toanyone who knew Phil during those days, they will report that the IRS suspected him of tax evasion.Credit report: Phil has good credit, but a lot of debt, including debt to department stores, furni-ture stores, and loans on both vehicles. He also has PLUS loans for his children�s education.

Candie Harris, Secretary/ReceptionistHome address: 3232 Baragona Acres Road #45, Tallahassee, FL.Home description: Her home is in a medium-range apartment complex.Vehicles: Honda Accord, eight years old; Yamaha V-Star 650 motorcycle, six months old.Information from personnel file:Age: 26Length of employment by TBC: Three years.Prior Employment: Red Carpet Reality, as a secretary for five years.Education: Financial Certificate from Lively Vocational School.

Information that can be gleaned from Candie�s coworkers:

�Candie has never been married. She is always dating at least one of the ball players, oftenmore. She was born and raised in Perry, Florida. Her father is a vice-president at Capital CityBank. She is the reigning Queen of the Crab Festival for Taylor County. Candie dislikes Ben.She thinks he is a picky little man who doesn�t trust her or believes she has a brain in her head.She�s always complaining about being his dating service. Women are always calling, includinghis ex-wife asking for money.�Gleaned from past employer:�Candie was a good worker, if a bit of a flirt. She left with good feelings all around.�

(continued on next page)



TEACHER HANDOUT 1 (continued)Information from public and private sources:Criminal Record: Series of speeding tickets, most on her motorcycle.Court record: Three times in driving school to remove tickets.Property records: One car, one motorcycle.IRS: No actions.Credit report: Three credit cards: Burdines, Dillards, and Goodys, all at credit limit.She owes $165 per month on her motorcycle.

Ben Hill, Office ManagerHome address: 1832 Jackson Bluff Road #25, Tallahassee, FL (Villa Cortez Apts).Home description: It is an older apartment, situated in a less prosperous part of town.Vehicles: Toyota Corolla, four years old.Information from personnel file:Age: 42Length of employment at TBC: Three years.Prior employment, past ten years beginning with his most recent employer:*Three years at Tallahassee Doors, a small manufacturing firm.*Four years at the Florida Department of Transportation in the Financial and Auditing Department.*Two years at Holiday Construction, as an accountant.* One year at Krispy Kreme Donut Corporation, as an accountant.Education: Four-year degree in accounting, no CPA.Information gleaned from co-workers:�Ben has been married twice, that we know of. He had two kids with his first wife, but ended upleaving her for wife number two. The second wife left him a few months ago; I think he had togive her his house. He�s always dating someone or other; women are always calling here.�Information gleaned from prior employer:�Ben said he left because he was bored. If he hadn�t left, I�d have fired him. Seems we got less andless profitable while he was around. The new guy here is doing much better. Profits are up again.�Gleaned from apartment manager:�Ben�s always late paying his rent, but then most of my tenants are. He always eventually paysit. Always in cash, but I give him a receipt.�Information from public and private sources:Criminal record: None.Court records: Two divorces. In divorce number one, his spouse was awarded $1,000 permonth in child support and alimony. In divorce number two, his spouse was awarded the familyhome, and car, but no alimony or child support.Property records: Owns one car.IRS: No actions.Credit report: Shows a bankruptcy four months ago, and a debt of $14,000 in past alimony andchild support.Information should students contact ex-wife #1:�Benny started out nice enough. Things were fine. We had two wonderful kids. He had a goodjob. Life was great. Then that Dedrie came along. All of a sudden it was lunches with her and


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TEACHER HANDOUT 1 (continued)

dinners with her and then he ups and leaves. For years I had been begging him to take the kidsto Disney World, but there was never enough money. We were saving for it, but then after thedivorce, he suddenly has money to buy Dedrie a huge diamond ring and even took her on theirhoneymoon to Disney World, of all places! He had money for that, but never seemed to be ableto pay all his child support. Then he got divorced and she took him for everything including thehouse. He ended up declaring bankruptcy and I almost had to have his wages garnished for thechild support. But he�s been making it up lately, since he got rid of Dedrie. He�s made up over$5,000 of the back support since his second divorce, guess he learned his lesson!�Information should students contact ex-wife #2:�Ben is a worrier. He was always dreaming up some money-making scheme and fretting. He got reallyirritable toward me the last few months. Then he got tight with Charlie Thurgood. The two of them werealways up to something, going fishing or to football games. I got sick of always sitting at home whilethe two of them were off somewhere. I finally told him he ought to have married Charlie , and thenI left.�

Terri Hughes, Assistant to the PresidentHome address: 80 Autumn Woods Way, Crawfordville, Florida.Home description: Terri�s is an old rented home with a very tidy yard.Vehicle: Honda Civic, four years old.Information from personnel file:Age: 42Length of employment by TBC: Ten years.Prior employment: Pizzano�s Restaurant in Miami, Florida, ten years.Education: High school.Information gleaned from coworkers:�Terri never married. Big surprise. She�s about as uptight as people come; maybe it is the factthat she has her hair in such a tight bun it cuts off circulation to her brain. She dresses niceenough, always in dark blue business suits. She�s been with Phil forever, worked with him inMiami and came here with him. She�s condescending and guards Phil�s office like it�s FortKnox. She answers his mail and phones for him. Everything goes through her first.�Information from public and private sources:Criminal record: None.Court records: None.Property records: One vehicle, a beach house in the Florida Keys, owned 12 years.IRS: Audited three times in Miami.Credit Report: She has two credit cards: Burdines and Visa. Both carry a zero balance.Note: The beach house was purchased with cash 12 years ago. If students inquire, the moneycame from Phil as �bonuses� for her fine work.

Tucker Johnson, General ManagerHome address: 8086 Baby Farm Road, Tallahassee, Florida.Home description: Tucker�s house is firmly middle-class, in the country with several acres and





two horses.Vehicles: Ford Excursion, this year�s model; Honda Accord, three years old.From personnel file:Age: 55Length of employment by TBC: Six years.Prior Employment: St. Louis Cardinals assistant pitching coach, 11 years. He played majorleague ball in his twenties and early thirties.Education: Degree in Sports Management.Information gleaned from coworkers:�Tucker is married, and has seven children. Only two kids are still at home. He drives a new carevery year, as payment for an advertising campaign he stars in for a local car dealership.�Information from public and private sources:Criminal record: One bar fight, 15 years prior.Court Records: No bankruptcy or divorces. Assault charges dropped from fight.Property records: One house, two cars, and one powerboat, three jet skis.Credit report: Seven credit cards, only two with small balances.

Michelle Shelton, Accounting ClerkHome address: 4571 Gautier Drive, Tallahassee, Florida.Home description: Michelle shares a nice townhouse with two roommates.Vehicle: Plymouth, eight years old.Information from personnel file:Age: 21.Length of time by TBC: Two years. She works part-time.Prior employment: Chick-fil-A in Tampa for three years.Education: Michelle is a student a FAMU, seeking business degree. She transferred two yearsago from Tampa Bay Community College.Information gleaned from coworkers:�Michelle is trying to save up enough money to buy a car. She�s a hard worker, and everyonelikes her, but even so, we think she got the job because of her uncle, Tucker Johnson. Michellewould like to date baseball players, but they�re all afraid of her uncle.�Information from public and private sources:Criminal record: None.Court records: None.Property records: One vehicle.IRS: No action.Credit report: Michelle has three credit cards: JCPenney, Burdines, and Victoria�s Secret. Eachcarries a balance close to $200.00.

Charlie ThurgoodCharlie Thurgood is a salesman for Sports Equipment Inc. He has worked for them for one year.This is his third sales job in five years. Charlie grew up in Monticello, Florida, a small townoutside of Tallahassee. Each of his jobs is a promotion over the prior one. Charlie is single, 45years old, and a close friend of Ben Hill.

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TEACHER HANDOUT 2Jessica Keller Bank Account and Ben Hill Receipts

☺

Deposits: Copies of Receipts fo r Ben Hill's Date Rent provid ed by the Manager at the 6-Apr $148.23 Villa Cordova Apartments 26-Apr $504.00 26-Apr $450.00 cash 28-Apr $148.23 9-Jun $450.00 cash 15-May $748.00 30-Jun $450.00 cash 17-May $148.23 26-Jul $450.00 cash 9-Jun $996.80 10-Jun $148.23 Ben Hil l's ex-wife (#1) can provide 17-Jun $339.90 copies of the follo wing receipts for 29-Jun $148.23 back child support paymen ts 1-Jul $817.45 11-Jul $1,701.00 15-May $1,000.00 receipt for cash 14-Jul $148.23 15-Jun $900.00 receipt for cash 17-Jul $895.80 15-Jul $2,500.00 receipt for cash 30-Jul $21.49 1-Aug $800.00 receipt for cash Withdrawals: 26-Apr $450.00 15-May $1,000.00 9-Jun $450.00 15-Jun $900.00 30-Jun $450.00 15-Jul $2,500.00 26-Jul $450.00 1-Aug $800.00 State of North Carolina- Driver's Licence Class A NC 234357-9875 Jessica Keller 5897 Sea Brook Drive Charlotte, North Carolina BirthDate: November 3, 1978 Sex F Issued: 10-05-98 signed: Jessica Keller



TEACHER HANDOUT 3Myrna�s Notebook With Her Notation of Ticket Sales

Price $12.00 $7.00 $9.60 $5.60 DATE STANDAR D BALCONY DISC.

STANDAR D DISC. BALC ONY TOTAL

beg. end beg. end beg. end beg. end 2-Apr 14950 16750 5723 6123 350 350 75 75 2200 3-Apr 16750 18750 6123 6723 350 350 75 75 2600 4-Apr 18750 20550 6723 7373 350 350 75 75 2450 25-Apr 20550 21550 7373 7923 350 350 75 75 1550 26-Apr 21550 23950 7923 8923 350 350 75 75 3400 13-May 23950 25850 8923 9473 350 550 75 125 2700 14-May 25850 27550 9473 10173 550 550 125 125 2400 15-May 27550 30250 10173 11173 550 550 125 125 3700 6-Jun 30250 32750 11173 12273 550 550 125 125 3600 7-Jun 32750 35550 12273 13048 550 750 125 150 3800 8-Jun 35550 37950 13048 13798 750 750 150 150 3150 25-Jun 37950 39650 13798 14298 750 750 150 150 2200 26-Jun 39650 40650 14298 14778 750 750 150 150 1480 27-Jun 40650 42650 14778 15578 750 750 150 150 2800 10-Jul 42650 45300 15578 16553 750 900 150 175 3800 11-Jul 45300 47950 16553 17403 900 900 175 175 3500

14 Durtschi


TEACHER HANDOUT 4Cancelled TBC Payroll Checks in ADP Possession

Checks like the following were issued to Marie McAulley on Apr. 6, Apr. 27, May 17, June 9, June 30 and July 12. Checks have been cashed and returned to ADP. ADP Payroll Services On the backs of all cancelled checks to: 1414 Grand Street Date 6-Apr-01 1000 Marie McAulley Orlando, FL 35678 Endorse here Pay to the Order of Marie McAulley $ 49.41 Marie McAulley pay to the order of Forty-nine and 41/100 ---------------------------- Dollars Jessica Keller SunTrust Bank 3756 Disney Blvd

deposit only Jessica Keller acct. 3875 SunTrust Bank

Orland o, FL 33456 ADP Payroll Services

Do not write stamp or sign below this line

1:345278457I: 1000 34867908 1: Checks like the following were issued to Terry Talbot on Apr. 6, Apr. 27, May 17, June 9, June 30 and July 12. Checks have been cashed and returned to ADP ADP Payroll Services Terry Talbot 1414 Grand Street Date 6-Apr-01 1003 Endorse here Orlando, FL 35678 Pay to the Order of Terry Talbot $ 49.41 Terry Talbot pay to the ord er of Forty-nine and 41/100 --------------------------- Dollars Jessica Keller SunTrust Bank

deposit only Jessica Keller acct. 3875 SunTrust Bank

3756 Disney Blvd Do not write stamp or sign below this line Orland o, FL 33456 ADP Payroll

Services

1:345278457I: 1003 34867908 1: Checks like the following were issued to Paul Owen on Apr. 6, Apr. 27, May 17, June 9, June 30 and July 12. Checks have been cashed and returned to ADP ADP Payroll Services Paul Owen 1414 Grand Street Date 6-Apr-01 2012 Endorse here Orlando, FL 35678 Pay to the Order of Paul Owens $ 49.41 Paul Owens pay to t he ord er of Forty-nine and 41/100 ---------------------------- Dollars Jessica Keller deposit only Jessica Keller SunTrust Bank acct. 3875 SunTrust Bank 3756 Disney Blvd Do not write stamp or sign below this line Orland o, FL 33456 ADP Payroll

Services

1:345278457I: 2012 34867908 1:



TEACHER HANDOUT 5Time Cards Kept by Ben Hill


April 2-4 ser ies April 25-26 series Name Rate Hours Supervisor Verified Name Rate Hours Supervisor Verified Hernandez, R. 6.00 9.50 H. Hope B. Hill Tuney, P. 6.00 6.00 H. Hope B. Hill Tuney, P. 6.00 9.50 H. Hope B. Hill Fitzgerald, L. 6.00 6.00 H. Hope B. Hill Maroney, M. 6.00 10.00 H. Hope B. Hill Hernandez, R. 6.00 6.00 H. Hope B. Hill Hope, H. 6.00 12.00 B. Hill B. Hill Hope, H. 6.00 8.00 B. Hill B. Hill McAulley, M. 6.00 10.00 H. Hope B. Hill McAulley, M. 6.00 10.00 H. Hope B. Hill Donaldson, D. 6.00 10.00 B. Cook B. Hill Donaldson, D. 6.00 6.00 B. Cook B. Hill Cook, B. 6.00 10.00 B. Hill B. Hill Cook, B. 6.00 6.00 B. Hill B. Hill Valroy, G. 6.00 10.00 B. Cook B. Hill Stapleton, A. 6.00 6.00 B. Cook B. Hill Sheffield, K. 6.00 10.00 B. Cook B. Hill Sheffield, K. 6.00 6.00 B. Cook B. Hill Newman, T. 6.00 10.00 B. Cook B. Hill Newman, T. 6.00 6.00 B. Cook B. Hill Fuentes, P. 6.00 13.00 B. Cook B. Hill Fuentes, P. 6.00 8.00 B. Cook B. Hill Kapella, K. 6.00 10.00 B. Hill B. Hill Kapella, K. 6.00 6.00 B. Hill B. Hill Kelley, D. 6.00 9.00 K. Kapella B. Hill Houser, R. 6.00 6.00 K. Kapella B. Hill Flanagon, B. 6.00 10.00 K. Kapella B. Hill Flanagon, B. 6.00 6.00 K. Kapella B. Hill Br ighton, Y. 6.00 10.00 K. Kapella B. Hill Fernandez, H. 6.00 6.00 K. Kapella B. Hill Fernandez, H. 6.00 10.00 K. Kapella B. Hill Fusilli, G. 6.00 6.00 K. Kapel la B. Hill Talbott, T. 6.00 10.00 K. Kapella B. Hill Talbott, T. 6.00 10.00 K. Kapella B. Hill Owens, P. 6.00 10.00 K. Kapella B. Hill Owens, P. 6.00 10.00 K. Kapella B. Hill Myers, M. 7.25 10.00 B. Hill B. Hill Myers, M. 7.25 7.00 B. Hill B. Hill Lipponi, J. 7.25 10.00 M. Myers B. Hill Lipponi, J. 7.25 7.00 M. Myers B. Hill Child, G. 7.25 10.00 M. Myers B. Hill Child, G. 7.25 7.00 M. Myers B. Hill Riley, S. 6.00 6.00 C. Harris B. Hill Riley, S. 6.00 4.00 C. Harris B. Hill Stivers, K. 6.00 6.00 C. Harris B. Hill Stivers, K. 6.00 4.00 C. Harris B. Hill Forski, K. 7.25 12.00 B. Kush B. Hill Forski, K. 7.25 8.00 C. Harris B. Hill Webster, P. 7.25 12.00 B. Kush B. Hill Evans, B. 7.25 8.00 C. Harris B. Hill Wonka, W. 7.25 12.00 C. Harris B. Hill Wonka, W. 7.25 8.00 C. Harris B. Hill May 13-15 series June 6-8 series Name Rate Hours Supervisor Verified Name Rate Hours Supervisor Verified Hernandez, R. 6.00 9.50 H. Hope B. Hill Hernandez, R. 6.00 9.50 H. Hope B. Hill Fitzgerald, L. 6.00 9.50 H. Hope B. Hill Tuney, P. 6.00 9.50 H. Hope B. Hill Maroney, M. 6.00 9.00 H. Hope B. Hill Maroney, M. 6.00 9.00 H. Hope B. Hill Hope, H. 6.00 10.00 B. Hill B. Hill Hope, H. 6.00 11.00 B. Hill B. Hill McAulley, M. 6.00 10.00 H. Hope B. Hill McAulley, M. 6.00 10.00 H. Hope B. Hill Garcia, M. 6.00 9.50 B. Cook B. Hill Garcia, M. 6.00 9.50 B. Cook B. Hill Newman, T. 6.00 9.50 B. Cook B. Hill Bennett, M. 6.00 10.00 B. Cook B. Hill Fuentes, P. 6.00 9.50 B. Cook B. Hill Zimmerman, G. 6.00 9.50 B. Cook B. Hill Donaldson, D. 6.00 12.00 B. Cook B. Hill Donaldson, D. 6.00 12.00 B. Cook B. Hill Cook, B. 6.00 10.00 B. Hill B. Hill Cook, B. 6.00 10.00 B. Hill B. Hill Stapleton, A. 6.00 10.50 B. Cook B. Hill Stapleton, A. 6.00 10.00 B. Cook B. Hill Houser, R. 6.00 9.00 K. Kapella B. Hill Houser, R. 6.00 9.50 K. Kapella B. Hill Kelley, D. 6.00 12.00 K. Kapella B. Hill Kelley, D. 6.00 12.00 K. Kapella B. Hill Fernandez, H. 6.00 9.50 K. Kapella B. Hill Fernandez, H. 6.00 10.00 K. Kapella B. Hill Kapella, K. 6.00 11.00 B. Hill B. Hill Johnson, E. 6.00 11.00 K. Kapella B. Hill Flanagon, B. 6.00 12.00 K. Kapella B. Hill Br ighton, Y. 6.00 11.50 K. Kapella B. Hill Talbott, T. 6.00 10.00 K. Kapella B. Hill Talbott, T. 6.00 10.00 K. Kapella B. Hill Owens, P. 6.00 10.00 K. Kapella B. Hill Owens, P. 6.00 10.00 K. Kapella B. Hill Myers, M. 7.25 10.00 B. Hill B. Hill Myers, M. 7.25 10.50 B. Hill B. Hill Lipponi, J. 7.25 10.00 M. Myers B. Hill Lipponi, J. 7.25 10.50 M. Myers B. Hill Child, G. 7.25 10.00 M. Myers B. Hill Child, G. 7.25 10.50 M. Myers B. Hill Riley, S. 6.00 6.50 C. Harris B. Hill Riley, S. 6.00 6.00 C. Harris B. Hill Stivers, K. 6.00 6.50 C. Harris B. Hill Stivers, K. 6.00 6.00 C. Harris B. Hill Webster, P. 7.25 14.00 C. Harris B. Hill Forski, K. 7.25 14.00 C. Harris B. Hill Evans, B. 7.25 14.00 C. Harris B. Hill Evans, B. 7.25 14.00 C. Harris B. Hill Wonka, W. 7.25 12.00 C. Harris B. Hill Wonka, W. 7.25 13.00 C. Harris B. Hill

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June 25-27 series July 10-11 series Name rate hours Supervisor Verified Name rate hours Supervisor Verified Tuney, P. 6.00 10.00 H. Hope B. Hill Hernandez, R. 6.00 6.50 H. Hope B. Hill Fitzgerald, L. 6.00 10.00 H. Hope B. Hill Fitzgerald, L. 6.00 6.50 H. Hope B. Hill Maroney, M. 6.00 9.50 H. Hope B. Hill Tuney, P. 6.00 6.00 H. Hope B. Hill Hope, H. 6.00 10.00 B. Hill B. Hill Hope, H. 6.00 7.00 B. Hill B. Hill McAulley, M. 6.00 10.00 H. Hope B. Hill McAulley, M. 6.00 10.00 H. Hope B. Hill Garcia, M. 6.00 9.50 B. Cook B. Hill Cook, B. 6.00 6.00 B. Hill B. Hill Bennett, M. 6.00 10.00 B. Cook B. Hill Bennett, M. 6.00 6.00 B. Cook B. Hill Fuentes, P. 6.00 9.50 B. Cook B. Hill Zimmerman, G. 6.00 6.50 B. Cook B. Hill Donaldson, D. 6.00 12.00 B. Cook B. Hill Valroy, G. 6.00 7.00 B. Cook B. Hill Cook, B. 6.00 9.50 B. Hill B. Hill Sheffield, K. 6.00 6.50 B. Cook B. Hill Stapleton, A. 6.00 10.50 B. Cook B. Hill Stapleton, A. 6.00 6.00 B. Cook B. Hill Houser, R. 6.00 9.00 K. Kapella B. Hill Johnson, E. 6.00 6.00 K. Kapella B. Hill Kelley, D. 6.00 12.00 K. Kapella B. Hill Kelley, D. 6.00 7.00 K. Kapella B. Hill Johnson, E. 6.00 10.00 K. Kapella B. Hill Fusilli, G. 6.00 6.00 K. Kapella B. Hill Fusilli, G. 6.00 11.00 K. Kapella B. Hill Kapella, K. 6.00 7.00 B. Hill B. Hill Flanagon, B. 6.00 12.00 K. Kapella B. Hill Brighton, Y. 6.00 6.00 K. Kapella B. Hill Talbott, T. 6.00 10.00 K. Kapella B. Hill Talbott, T. 6.00 10.00 K. Kapella B. Hill Owens, P. 6.00 10.00 K. Kapella B. Hill Owens, P. 6.00 10.00 K. Kapella B. Hill Myers, M. 7.25 10.00 B. Hill B. Hill Myers, M. 7.25 6.00 B. Hill B. Hill Lipponi, J. 7.25 10.50 M. Myers B. Hill Lipponi, J. 7.25 6.00 M. Myers B. Hill Child, G. 7.25 10.00 M. Myers B. Hill Child, G. 7.25 6.00 M. Myers B. Hill Riley, S. 6.00 7.00 C. Harris B. Hill Riley, S. 6.00 4.50 C. Harris B. Hill Stivers, K. 6.00 7.00 C. Harris B. Hill Stivers, K. 6.00 4.50 C. Harris B. Hill Webster, P. 7.25 14.00 C. Harris B. Hill Webster, P. 7.25 9.50 C. Harris B. Hill Evans, B. 7.25 14.00 C. Harris B. Hill Evans, B. 7.25 9.50 C. Harris B. Hill Wonka, W. 7.25 12.50 C. Harris B. Hill Wonka, W. 7.25 9.00 C. Harris B. Hill



TEACHER HANDOUT 6Mailing Addresses for TBC Employees

Players (Direct deposit) Game Day (Temporary Workers) Abelson, Bill 200 Otter Lake Road, TLH Bennett 2749 West Tharpe Street #2B, TLH Bailey, Roger 69 Eddins Lane, Crawfordville Brighton 2257 Parrot Lane, TLH Biancalana, Bud East Highway 90, Madison Child P.O. Box 10015, TLH Brett, Jorge 123 White Drive, TLH Cook 4404 West Shannon Lakes, TLH Bridges, Stan Lloyd Creek Road, Monticello Donaldson 700 North Woodward Avenue, TLH Buckner, William 5050 Sundance Lane, TLH Evans 1009 Idlewild Drive, TLH Campbell, Lester 1689 Mayhew Street, TLH Fitzgerald 402 Westwood Drive, TLH Chester, Bobby 3408 Argonaut Circle, TLH Flaganon 625 East Tennessee #12, TLH Curt is, James 6737 Alan Dale Trail, TLH Forenski 1629 West Pensacola #110, TLH Dell, Aaron 222 Ocala Road, TLH Frenandez 3015 Crump Road, TLH Fox, Vincente 2677 Old Bainbridge Road, TLH Fuentes P.O. Box 32218, TLH Holstein, Dean 38 Callahan Drive, Crawfordville Fusilla 503 West Park Avenue #R27, TLH Johnson, Joey 1518 Bowman Drive, TLH Garcia 3535 Roberts Avenue, TLH McArthur, Mike 701 Kenilworth Road, TLH Hernandez 3978 Gaffney Loop, TLH Merrick, John 3510 Limerick Drive, TLH Hope 1000 High Road #48C, TLH Patek, Fred 4408 Blue Bill Pass, TLH Houser 301 East Carolina Street, TLH Oquindo, Ivan 302 North Monroe Street, TLH Johnson 2305 Killearn Center #221,TLH Ortega, Javier 1112 South Magnolia Drive, TLH Kapella 4244 Red Oaks Drive, TLH Pryor, Kevin 3975 West Kelley Road, TLH Kelley 1327 High Road #10, TLH Santiago, Jose 376 East Wheterbine Way, TLH Lipponi 10141 Thousand Oaks Circle, TLH Stalker, Kevin 1107 Kenilworth Road, TLH Maroney 5288 St. Ives Lane #333, TLH Wahlburg, Wally 2005 Apalachee Parkway, TLH McAulley P.O. Box 384, Woodville Washington, U.R. 852 East Call Street, TLH Myers 327 Pennell Circle #9H, TLH Ziegler, Howie 100 John Knox Road, TLH Newman 592 Frank Shaw Road #212, TLH Owens P.O. Box 384, Woodville Office Staff (Direct deposit) Riley 711 East 6th Avenue, TLH Phil Ackers 4945 Bobbin Brook Court, TLH Sheffield 106 East College Avenue, TLH Terri Hughes 80 Autumn Woods Way,

Crawfordville Stapleton 2315 Jackson Bluff Road #14F, TLH

Bob Kush 3211 Maxwell Road, TLH Stivers 935 West Jefferson Street, TLH Ben Hill 208 Lloyd Creek Road, Monticello Talbot P.O. Box 384, Woodville Candie Harris 3232 Baragona Acres Road, TLH Tuney 1400 West Tennessee, TLH Michelle Shelton 4571 Gautier Drive, TLH Valroy 1082 Rockbrook Court #6H, TLH Tucker Johnson 8086 Baby Farm Road, TLH Webster 1001 Ocala Road #2B, TLH Wendy Hogan 1323 Leewood Drive, TLH Wonka 1215 Shamrock West #12, TLH Sam MacCarty 1426 Avondale Court, TLH Zimmerman 5700 Japonica Road, TLH Leroy Grimes 3991 Woodville Highway, TLH Jack Webb 299 Crossway Road, TLH Todd Grace 818 Greenleaf Drive, TLH Tom Tedder 2447 Vassar Road, TLH Dave Gott 3813 Cavan Drive, TLH Leon Martin 3111 Mahan Drive, TLH

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TEACHER HANDOUT 7Game-Day Employee Work Schedule

DATE April 2-4 April 25-26 May 13-15 June 6-8 June 25-27 July 10-11 Concessions Hernandez, R. Tuney, P. Hernandez, R. Hernandez, R. Tuney, P. Hernandez, R. Concessions Tuney, P. Fitzgerald, L. Fitzgerald, L. Tuney, P. Fitzgerald, L. Fitzgerald, L. Concessions Maroney, M. Hernandez, R. Maroney, M. Maroney, M. Maroney, M. Tuney, P. Concessions Hope, H. Hope, H. Hope, H. Hope, H. Hope, H. Hope, H. Bleacher Donaldson, D. Donaldson, D. Garcia, M. Garcia, M. Garcia, M. Cook, B. Bleacher Cook, B. Cook, B. Newman, T. Bennett, M. Bennett, M. Bennett, M. Bleacher Valroy, G. Stapleton, A. Fuentes, P. Zimmerman, G. Fuentes, P. Zimmerman, G. Bleacher Sheffield, K. Sheffield, K. Donaldson, D. Donaldson, D. Donaldson, D. Valroy, G. Bleacher Newman, T. Newman, T. Cook, B. Cook, B. Cook, B. Sheffield, K. Bleacher Fuentes, P. Fuentes, P. Stapleton, A. Stapleton, A. Stapleton, A. Stapleton, A. Parking Kapella, K. Kapella, K. Houser, R. Houser, R. Houser, R. Johnson, E. Parking Kelley, D. Houser, R. Kelley, D. Kelley, D. Kelley, D. Kelley, D. Parking Flanagon, B. Flanagon, B. Fernandez, H. Fernandez, H. Johnson, E. Fusilli, G. Parking Brighton, Y. Fernandez, H. Kapella, K. Johnson, E. Fusilli, G. Kapella, K. Parking Fernandez, H. Fusilli, G. Flanagon, B. Brighton, Y. Flanagon, B. Brighton, Y. Tickets Myers, M. Myers, M. Myers, M. Myers, M. Myers, M. Myers, M. Tickets Lipponi, J. Lipponi, J. Lipponi, J. Lipponi, J. Lipponi, J. Lipponi, J. Tickets Child, G. Child, G. Child, G. Child, G. Child, G. Child, G. Programs Riley, S. Riley, S. Riley, S. Riley, S. Riley, S. Riley, S. Programs Stivers, K. Stivers, K. Stivers, K. Stivers, K. Stivers, K. Stivers, K. Security Forski, K. Forski, K. Webster, P. Forski, K. Webster, P. Webster, P. Security Webster, P. Evans, B. Evans, B. Evans, B. Evans, B. Evans, B. Mascot Wonka, W. Wonka, W. Wonka, W. Wonka, W. Wonka, W. Wonka, W.



TEACHER HANDOUT 8Payroll Detail from ADP Payroll Services for TBC Game-Day Employees

Payroll April 2-4 Payroll April 25-26

Name Gross FICA Federal Net Pay Name Gross FICA Federal Net Pay Hernandez, R. 57.00 4.36 5.70 46.94 Tuney, P. 36.00 2.75 3.60 29.65 Tuney, P. 57.00 4.36 5.70 46.94 Fitzgerald, L. 36.00 2.75 3.60 29.65 Maroney, M. 60.00 4.59 6.00 49.41 Hernandez, R. 36.00 2.75 3.60 29.65 Hope, H. 72.00 5.51 7.20 59.29 Hope, H. 48.00 3.67 4.80 39.53 McAulley, M. 60.00 4.59 6.00 49.41 McAulley, M. 60.00 4.59 6.00 49.41 Donaldson, D. 60.00 4.59 6.00 49.41 Donaldson, D. 36.00 2.75 3.60 29.65 Cook, B. 60.00 4.59 6.00 49.41 Cook, B. 36.00 2.75 3.60 29.65 Valroy, G. 60.00 4.59 6.00 49.41 Stapleton, A. 36.00 2.75 3.60 29.65 Sheffield, K. 60.00 4.59 6.00 49.41 Sheffield, K. 36.00 2.75 3.60 29.65 Newman, T. 60.00 4.59 6.00 49.41 Newman, T. 36.00 2.75 3.60 29.65 Fuentes, P. 78.00 5.97 7.80 64.23 Fuentes, P. 48.00 3.67 4.80 39.53 Kapella, K. 60.00 4.59 6.00 49.41 Kapella, K. 36.00 2.75 3.60 29.65 Kelley, D. 54.00 4.13 5.40 44.47 Houser, R. 36.00 2.75 3.60 29.65 Flanagon, B. 60.00 4.59 6.00 49.41 Flanagon, B. 36.00 2.75 3.60 29.65 Brighton, Y. 60.00 4.59 6.00 49.41 Fernandez, H. 36.00 2.75 3.60 29.65 Fernandez, H. 60.00 4.59 6.00 49.41 Fusilli, G. 36.00 2.75 3.60 29.65 Talbott, T. 60.00 4.59 6.00 49.41 Talbott, T. 60.00 4.59 6.00 49.41 Owens, P. 60.00 4.59 6.00 49.41 Owens, P. 60.00 4.59 6.00 49.41 Myers, M. 72.50 5.55 7.25 59.70 Myers, M. 50.75 3.88 5.08 41.80 Lipponi, J. 72.50 5.55 7.25 59.70 Lipponi, J. 50.75 3.88 5.08 41.80 Child, G. 72.50 5.55 7.25 59.70 Child, G. 50.75 3.88 5.08 41.80 Riley, S. 36.00 2.75 3.60 29.65 Riley, S. 24.00 1.84 2.40 19.76 Stivers, K. 36.00 2.75 3.60 29.65 Stivers, K. 24.00 1.84 2.40 19.76 Forski, K. 87.00 6.66 8.70 71.64 Forski, K. 58.00 4.44 5.80 47.76 Webster, P. 87.00 6.66 8.70 71.64 Evans, B. 58.00 4.44 5.80 47.76 Wonka, W. 87.00 6.66 8.70 71.64 Wonka, W. 58.00 4.44 5.80 47.76 Payroll May 13-15 Payroll June 6-8 Name Gross FICA Federal Net Pay Name Gross FICA Federal Net Pay Hernandez, R. 57.00 4.36 5.70 46.94 Hernandez, R. 57.00 4.36 5.70 46.94 Fitzgerald, L. 57.00 4.36 5.70 46.94 Tuney, P. 57.00 4.36 5.70 46.94 Maroney, M. 54.00 4.13 5.40 44.47 Maroney, M. 54.00 4.13 5.40 44.47 Hope, H. 60.00 4.59 6.00 49.41 Hope, H. 66.00 5.05 6.60 54.35 McAulley, M. 60.00 4.59 6.00 49.41 McAulley, M. 60.00 4.59 6.00 49.41 Garcia, M. 57.00 4.36 5.70 46.94 Garcia, M. 57.00 4.36 5.70 46.94 Newman, T. 57.00 4.36 5.70 46.94 Bennett, M. 60.00 4.59 6.00 49.41 Fuentes, P. 57.00 4.36 5.70 46.94 Zimmerman, G. 57.00 4.36 5.70 46.94 Donaldson, D. 72.00 5.51 7.20 59.29 Donaldson, D. 72.00 5.51 7.20 59.29 Cook, B. 60.00 4.59 6.00 49.41 Cook, B. 60.00 4.59 6.00 49.41 Stapleton, A. 63.00 4.82 6.30 51.88 Stapleton, A. 60.00 4.59 6.00 49.41 Houser, R. 54.00 4.13 5.40 44.47 Houser, R. 57.00 4.36 5.70 46.94 Kelley, D. 72.00 5.51 7.20 59.29 Kelley, D. 72.00 5.51 7.20 59.29 Fernandez, H. 57.00 4.36 5.70 46.94 Fernandez, H. 60.00 4.59 6.00 49.41 Kapella, K. 66.00 5.05 6.60 54.35 Johnson, E. 66.00 5.05 6.60 54.35 Flanagon, B. 72.00 5.51 7.20 59.29 Brighton, Y. 69.00 5.28 6.90 56.82 Talbott, T. 60.00 4.59 6.00 49.41 Talbott, T. 60.00 4.59 6.00 49.41 Owens, P. 60.00 4.59 6.00 49.41 Owens, P. 60.00 4.59 6.00 49.41 Myers, M. 72.50 5.55 7.25 59.70 Myers, M. 76.13 5.82 7.61 62.69 Lipponi, J. 72.50 5.55 7.25 59.70 Lipponi, J. 76.13 5.82 7.61 62.69 Child, G. 72.50 5.55 7.25 59.70 Child, G. 76.13 5.82 7.61 62.69 Riley, S. 39.00 2.98 3.90 32.12 Riley, S. 36.00 2.75 3.60 29.65 Stivers, K. 39.00 2.98 3.90 32.12 Stivers, K. 36.00 2.75 3.60 29.65 Webster, P. 101.50 7.76 10.15 83.59 Forski, K. 101.50 7.76 10.15 83.59 Evans, B. 101.50 7.76 10.15 83.59 Evans, B. 101.50 7.76 10.15 83.59 Wonka, W. 87.00 6.66 8.70 71.64 Wonka, W. 94.25 7.21 9.43 77.62

20 Durtschi



Payroll June 25-27 July 10-11 Name Gross FICA Federal Net Pay Name Gross FICA Federal Net Pay Tuney, P. 60.00 4.59 6.00 49.41 Hernandez, R. 39.00 2.98 3.90 32.12 Fitzgerald, L. 60.00 4.59 6.00 49.41 Fitzgerald, L. 39.00 2.98 3.90 32.12 Maroney, M. 57.00 4.36 5.70 46.94 Tuney, P. 36.00 2.75 3.60 29.65 Hope, H. 60.00 4.59 6.00 49.41 Hope, H. 42.00 3.21 4.20 34.59 McAulley, M. 60.00 4.59 6.00 49.41 McAulley, M. 60.00 4.59 6.00 49.41 Garcia, M. 57.00 4.36 5.70 46.94 Cook, B. 36.00 2.75 3.60 29.65 Bennett, M. 60.00 4.59 6.00 49.41 Bennett, M. 36.00 2.75 3.60 29.65 Fuentes, P. 57.00 4.36 5.70 46.94 Zimmerman, G. 39.00 2.98 3.90 32.12 Donaldson, D. 72.00 5.51 7.20 59.29 Valroy, G. 42.00 3.21 4.20 34.59 Cook, B. 57.00 4.36 5.70 46.94 Sheffield, K. 39.00 2.98 3.90 32.12 Stapleton, A. 63.00 4.82 6.30 51.88 Stapleton, A. 36.00 2.75 3.60 29.65 Houser, R. 54.00 4.13 5.40 44.47 Johnson, E. 36.00 2.75 3.60 29.65 Kelley, D. 72.00 5.51 7.20 59.29 Kelley, D. 42.00 3.21 4.20 34.59 Johnson, E. 60.00 4.59 6.00 49.41 Fusilli, G. 36.00 2.75 3.60 29.65 Fusilli, G. 66.00 5.05 6.60 54.35 Kapella, K. 42.00 3.21 4.20 34.59 Flanagon, B. 72.00 5.51 7.20 59.29 Brighton, Y. 36.00 2.75 3.60 29.65 Talbott, T. 60.00 4.59 6.00 49.41 Talbott, T. 60.00 4.59 6.00 49.41 Owens, P. 60.00 4.59 6.00 49.41 Owens, P. 60.00 4.59 6.00 49.41 Myers, M. 72.50 5.55 7.25 59.70 Myers, M. 43.50 3.33 4.35 35.82 Lipponi, J. 76.13 5.82 7.61 62.69 Lipponi, J. 43.50 3.33 4.35 35.82 Child, G. 72.50 5.55 7.25 59.70 Child, G. 43.50 3.33 4.35 35.82 Riley, S. 42.00 3.21 4.20 34.59 Riley, S. 27.00 2.07 2.70 22.23 Stivers, K. 42.00 3.21 4.20 34.59 Stivers, K. 27.00 2.07 2.70 22.23 Webster, P. 101.50 7.76 10.15 83.59 Webster, P. 68.88 5.27 6.89 56.72 Evans, B. 101.50 7.76 10.15 83.59 Evans, B. 68.88 5.27 6.89 56.72 Wonka, W. 90.63 6.93 9.06 74.63 Wonka, W. 65.25 4.99 6.53 53.74



TEACHER HANDOUT 9Purchase Orders, Shipping Slips, Invoices and Catalog from Sports Chalet Files

POs from TBC to Sports Chalet Shipping slips (Sports Chalet)

Date Name No. Date Item Sent 3-Apr Dry-Line Marker 1 5-Apr Dry-Line Marker 1 Men's Jerseys 31 Men's Jerseys 21 Men's Pants 31 Men's Pants 31 Shoes 31 Shoes 31 Socks 62 Socks 20 18-Apr Locker Bags 28 20-Apr Locker Bags 14 Practice Baseballs (36) 7 Practice Baseballs (36) 7 Game Baseballs (12) 4 Game Baseballs (12) 4 Pitching Machine Balls (12) 15 Pitching Machine Balls (12) 15 Pract ice Bats 10 Practice Bats 5 Men's Jerseys 10 3-May Batting Gloves 28 Eye Black 2 5-May Batting Gloves 28 Helmet Bag 2 Eye Black 2 Bat Bag 2 Practice Bats 5 Bases 1 Bat Bag 2 Bases 1 18-May Catcher Mitts 2 Socks 42 Catcher Helmets 2 Catcher Chest Protectors 2 20-May Catcher Mitts 1 Catcher Leg Guards 2 Catcher Helmets 2 Catcher Masks 2 Catcher Chest Protectors 1 Locker Bags 14 Catcher Masks 2 Helmet Bag 2 Invoices (Sports Chalet) Date Item No. Price Total Sports Chalet Catalog

5-Apr Dry-Line Marker 1 $429.00 $429.00 Baseball Mitts $104.99 Men's Jerseys 31 $29.99 $929.69 Bases $179.99 Men's Pants 31 $69.99 $2,169.70 Bat Bag $59.99 Shoes 31 $79.99 $2,479.70 Batting Gloves $39.99 Socks 62 $21.99 $1,363.40 Batting Helmets $29.99 Total $7,371.50 Catcher Chest Protectors $69.99 Catcher Leg Guards $79.99 20-Apr Locker Bags 28 $88.99 $2,491.70 Catcher Helmets $39.99 Practice Baseballs (36) 7 $89.99 $629.93 Catcher Masks $49.99 Game Baseballs (12) 4 $79.99 $319.96 Catcher Mitts $209.99 Pitching Machine Balls (12) 15 $69.99 $1,049.90 Dry-Line Marker $429.00 Practice Bats 10 $69.99 $699.90 Eye Black $2.99 Total $5,191.40 First Base Mitts $189.99 Game Baseballs (12) $79.99 5-May Batting Gloves 28 $39.99 $1,119.70 Game Bats $229.99 Eye Black 2 $2.99 $5.98 Helmet Bag $59.99 Helmet Bag 2 $59.99 $119.98 Locker Bags $88.99 Bat Bag 2 $59.99 $119.98 Men's Jerseys $29.99 Bases 1 $179.99 $179.99 Men's Pants $69.99 Total $1,545.70 Pitching Machine Balls (12) $69.99 Practice Baseballs (36) $89.99 20-May Catcher Mitts 2 $209.99 $419.98 Practice Bats $69.99 Catcher Helmets 2 $39.99 $79.98 Shoes $79.99 Catcher Chest Protectors 2 $69.99 $139.98 Sliding Shorts $49.99 Catcher Leg Guards 2 $79.99 $159.98 Socks $21.99 Catcher Masks 2 $49.99 $99.98 Supporters $14.99 Total $899.90 Tape $4.99

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TEACHER HANDOUT 10Purchase Orders, Shipping Slips, Invoices and Catalog from Sports Equipment Inc.

POs from TBC to Sports Equipment Inc. Shipping Slips (Sports Equipment Inc.)

Date Name No. Date Name Sent 3-Jun Sliding Shorts 35 5-Jun Sliding Shorts 35 Supporters 35 Supporters 35 Practice Bats 13 Practice Bats 13 Tape 13 Tape 13 Total 18-Jun Gloves 35 20-Jun Baseball Mitts 35 First Base Mitts 3 First Base Mitt 3 Game Bats 13 Game Bats 13 Total 3-Jul Dry-Line Marker 1 5-Jul Dry-Line Marker 1 Men's Jerseys 39 Men's Jerseys 39 Men's Pants 39 Men's Pants 39 Shoes 39 Shoes 39 Socks 78 Socks 78 Total 18-Jul Batting Gloves 5 20-Jul Batting Gloves 5 Eye Black 3 Eye Black 3 Bases 1 Bases 1 Sports Equipment Inc. Invoices to TBC Sports Equipment Inc. Catalog

Date Item Number Price/Item Total Baseball Mitts $104.99 5-Jun Sliding Shorts 35 $49.99 $1,749.65 Bases $179.99 Supporters 35 $14.99 $524.65 Bat Bag $59.99 Practice Bats 13 $69.99 $909.87 Batting Gloves $39.99 Tape 13 $4.99 $64.87 Batting Helmets $29.99 Total $3,249.04 Catcher Chest Protectors $69.99 Catcher Leg Guards $79.99 20-Jun Baseball Mitts 35 $104.99 $3,674.65 Catcher Helmets $39.99 First Base Mitts 3 $209.99 $629.97 Catcher Masks $49.99 Game Bats 13 $229.99 $2,989.87 Catcher Mitts $209.99 Total $7,294.49 Dry-Line Marker $429.00 Eye Black $2.99 5-Jul Dry-Line Marker 1 $299.99 $299.99 First Base Mitts $189.99 Men's Jerseys 39 $29.99 $1,169.61 Game Baseballs (12) $79.99 Men's Pants 39 $69.99 $2,729.61 Game Bats $229.99 Shoes 39 $79.99 $3,119.61 Helmet Bag $59.99 Socks 78 $21.99 $1,715.22 Locker Bags $88.99 Total $9,034.04 Men's Jerseys $29.99 Men's Pants $69.99 20-Jul Batting Gloves 5 $39.99 $199.95 Pitching Machine Balls (12) $69.99 Eye Black 3 $2.99 $8.97 Practice Baseballs (36) $89.99 Bases 1 $179.00 $179.00 Practice Bats $69.99 Total $387.92 Shoes $79.99 Sliding Shorts $49.99 Socks $21.99 Supporters $14.99 Tape $4.99



TEACHER HANDOUT 11Play It Again Sports, Records of Purchases from Charlie Thurgood

Number @ Total 7-Jun Sliding Shorts 7 $49.99 $350.00

Supporters 7 $14.99 $105.00 Practice Bats 3 $69.99 $210.00 Tape 3 $4.99 $15.00

21-Jun Gloves 7 $104.99 $735.00 First Base Mitts 1 $209.99 $210.00 Game Bats 3 $229.99 $690.00

6-Jul Men's Jerseys 8 $29.99 $240.00 Men's Pants 8 $69.99 $560.00 Shoes 8 $79.99 $640.00 Socks 16 $21.99 $352.00

21-Jul Batting Gloves 1 $39.99 $40.00 Eye Black 1 $2.99 $2.99

24 Durtschi


TEACHER HANDOUT 12Ben Hill�s Personal Bank Statements, April�July

Balance Balance 1-Apr Deposit $1,100.75 145.26 1-Jun Deposit $1,100.75 $1,187.32 3-Apr Winn-Dixie ($136.00) $1,110.01 3-Jun Electric Co. ($137.82) $1,049.50 5-Apr Cool Beans ($76.58) $1,033.43 3-Jun Gas Co. ($23.00) $1,026.50 7-Apr Gas Co. ($64.24) $969.19 3-Jun Cable TV ($56.00) $970.50 8-Apr Electric Co. ($138.92) $830.27 4-Jun Shell ($28.60) $941.90 9-Apr Walmart ($223.78) $606.49 5-Jun Walmart ($57.01) $884.89 11-Apr Georgios ($127.82) $478.67 5-Jun Winn-Dixie ($48.72) $836.17 15-Apr Deposit $1,100.75 $1,579.42 6-Jun Copacabana ($98.09) $738.08 15-Apr Dillards ($350.72) $1,228.70 6-Jun Cash ($100.00) $638.08 16-Apr Walgreens ($56.78) $1,171.92 6-Jun Artistic Flowers ($35.00) $603.08 17-Apr Movies To Go ($25.00) $1,146.92 8-Jun Service Merchandise ($75.69) $527.39 19-Apr Tallahassee Theatre ($52.00) $1,094.92 10-Jun Bruggers Bagels ($7.02) $520.37 21-Apr Momos ($32.56) $1,062.36 12-Jun Anthonys ($121.16) $399.21 23-Apr Italian Place ($67.89) $994.47 14-Jun Kinkos ($13.21) $386.00 25-Apr Anthonys ($256.78) $737.69 14-Jun Walgreens ($32.00) $354.00 28-Apr Winn-Dixie ($152.34) $585.35 15-Jun Deposit $1,100.75 $1,454.75 28-Apr Structure ($157.82) $427.53 15-Jun Shell ($29.34) $1,425.41 28-Apr Zales ($325.91) $101.62 15-Jun Winn-Dixie ($123.02) $1,302.39 15-Jun Cash ($100.00) $1,202.39 1-May Deposit $1,100.75 $1,202.37 18-Jun Walmart ($73.42) $1,128.97 1-May Petsmart ($23.23) $1,179.14 19-Jun Petsmart ($24.65) $1,104.32 2-May Bruggers Bagels ($15.00) $1,164.14 20-Jun Chez Pierre ($112.12) $992.20 2-May Sidewalk Café ($38.72) $1,125.42 20-Jun Cool Beans ($73.24) $918.96 4-May Chez Pierre ($167.82) $957.60 25-Jun Structure ($267.82) $651.14 5-May Victoria's Secret ($161.83) $795.77 25-Jun Dillards ($156.78) $494.36 5-May Abc Liquors ($87.45) $708.32 26-Jun Shoe Station ($123.45) $370.91 7-May Cash ($100.00) $608.32 26-Jun Supercuts ($15.00) $355.91 8-May Shell ($25.67) $582.65 29-Jun Oshman's ($187.98) $167.93 8-May Gas Co. ($43.23) $539.42 8-May Electric Co. ($57.82) $481.60 1-Jul Deposit $1,100.75 $1,268.68 10-May Winn-Dixie ($74.26) $407.34 2-Jul Gas Co. ($10.92) $1,257.76 10-May Little Theatre ($57.00) $350.34 2-Jul Electric Co. ($125.35) $1,132.41 10-May Seaside Inn ($123.00) $227.34 2-Jul Cable TV ($56.00) $1,076.41 12-May Tahiti Room ($142.35) $84.99 3-Jul Shell ($27.54) $1,048.87 15-May Deposit $1,100.75 $1,185.74 3-Jul Winn-Dixie ($57.62) $991.25 16-May Target ($127.45) $1,058.29 3-Jul Walmart ($25.13) $966.12 17-May Shell ($27.82) $1,030.47 7-Jul Walgreens ($23.01) $943.11 17-May Walgreen Drugs ($52.00) $978.47 9-Jul Victoria's Secret ($78.30) $864.81 18-May Walt Disney World ($175.00) $803.47 9-Jul Carole Little ($128.82) $735.99 18-May Cash ($250.00) $553.47 9-Jul Bed And Bath ($57.13) $678.86 18-May Mickey Hotel ($136.00) $417.47 9-Jul Bodyworks ($27.13) $651.73 21-May Sears ($103.00) $314.47 12-Jul Bruggers Bagels ($4.56) $647.17 22-May Burdine�s ($97.00) $217.47 12-Jul Anthonys ($101.03) $546.14 22-May Penney�s ($53.10) $164.37 12-Jul Cash ($100.00) $446.14 15-May Winn-Dixie ($36.02) $128.35 14-Jul Georgios ($98.54) $347.60 28-May Shell ($26.78) $101.57 14-Jul St. George Hotel ($87.45) $260.15 31-May Bruggers Bagels ($15.00) $86.57 15-Jul Deposit $1,100.75 $1,360.90 18-Jul Shell ($29.00) $1,331.90 18-Jul Walgreens ($27.98) $1,303.92 19-Jul Target ($101.02) $1,202.90 20-Jul Structure ($354.03) $848.87 21-Jul Shoe House ($98.43) $750.44 21-Jul Oshmans ($78.65) $671.79 21-Jul Shells ($56.78) $615.01 24-Jul Roadhouse Grill ($42.56) $572.45 26-Jul Bruggers Bagels ($7.04) $565.41 28-Jul Cash ($100.00) $465.41 30-Jul Tgi Fr idays ($56.78) $408.63 31-Jul Dillards ($356.78) $51.85

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