- 16 -
To illustrate the foregoing, the last transaction number
shown on the cash register tape that Mr. Katerelos saved for
January 3, 1987, was 2,886, and the grand total according to the
Z reading on that tape was $246,182.93. The first transaction
number shown on the cash register tape that he saved for the next
day, January 4, 1987, was 2,966, and the grand total and the
total sales according to the Z reading on that tape were
$247,681.04 and $689.48, respectively. Thus, 79 transactions
that were assigned 79 transaction numbers were entered into the
cash register between the last transaction number shown on the
cash register tape that Mr. Katerelos saved for January 3, 1987,
and the first transaction number shown on the cash register tape
that he saved for January 4, 1987. Neither those 79 missing
transactions nor the 79 missing transaction numbers assigned to
those transactions appear on any of the cash register tapes that
Mr. Katerelos saved for the years at issue. In addition, the
difference between the grand totals according to the respective Z
readings on the cash register tapes that Mr. Katerelos saved for
those two days equaled $1,498.11. However, the total sales
according to the Z reading on the cash register tape that he
saved for January 4, 1987, as well as the amount of gross re-
19(...continued)
also included Z readings. They also may have included transac-
tions attributable to pressing the no-sale button in order to
open the cash register. Neither of those types of transactions
increased the grand total maintained by the cash register.
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