“Can Eric get into the safe, where the money is kept?” asked Phœbe, after some thought.

“Of course. He has to put away the books, and often we are not through with our work upon them until after Mr. Boothe has gone. They both have the combination of the safe and the keys to the bank. Naturally, I have not been entrusted with either, as yet.”

Phœbe took time to consider this.

“I suppose,” she finally said, “it would be quite possible for Eric to take a hundred dollars from the safe and then make the entry of Mr. Martin’s deposit a hundred dollars less than it actually was.”

“Yes.”

“Then no one would suspect what Eric had done.”

“Why, the books would not show the theft, of course; but in time Mr. Martin will be sure to discover that he has not been credited with that hundred dollars, and that will lead to an investigation. It’s the same way with Mrs. Randolph’s check,” added Phil, regretfully. “She has a large amount on deposit, and may not discover for a long time that her account is two hundred dollars short.”

“Are you sure she did not sign that check?” asked Phœbe.

“No; I cannot be positive. Mrs. Randolph is in the habit of drawing money from the bank but once a week. She writes neatly and numbers all her checks. To-day I found an entry that Eric had made in the book showing she had drawn two hundred, and the check itself, which should have been among those Mr. Boothe had cashed and turned over to me, was missing. Almost immediately came in the usual check for fifty, made out in Mrs. Randolph’s neat and careful way. Naturally, I was puzzled. When Eric finally found the two hundred dollar check, it was not like Mrs. Randolph’s checks at all, although the handwriting was similar.”

“Have you noticed any other suspicions things?” the girl inquired.