Haralampos Katerelos and Irene Katerelos - Page 45

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            time of 7 a.m. and/or the last transaction was entered into the                               
            cash register substantially earlier that NDV's normal closing                                 
            time of 10 p.m.                                                                               
                  To illustrate, the first transaction recorded on the cash                               
            register tape for January 4, 1987, a Sunday, was not entered                                  
            until 4:39 p.m., and the last transaction recorded on that tape                               
            was entered at 9:18 p.m.  Thus, according to the cash register                                
            tape that Mr. Katerelos saved for January 4, 1987, the sales                                  
            transactions that NDV had on that day spanned only 4 hours and 39                             
            minutes.  However, 79 missing transactions totaling $808.63 were                              
            entered into the cash register between 8:42 p.m. on January 3,                                
            1987, when the Z or reset mode was activated, and 4:39 p.m. on                                
            January 4, 1987, when the first transaction recorded on the cash                              
            register tape that Mr. Katerelos saved for that day was entered                               
            into the cash register.37  Those 79 missing transactions do not                               
            appear on the cash register tapes that Mr. Katerelos saved for                                
            either of those two days.                                                                     


            37  Because the last transaction recorded on the cash register                                
            tape for Jan. 3, 1987, was entered into the cash register at 8:42                             
            p.m., it is possible that some of the 79 missing transactions for                             
            the two-day period Jan. 3-4, 1987, were entered into the cash                                 
            register after 8:42 p.m., prior to the close of business on Jan.                              
            3, 1987, and some were entered into the cash register on Jan. 4,                              
            1987, prior to 4:39 p.m. at which time the first transaction                                  
            appears on the cash register tape that Mr. Katerelos saved for                                
            that day.  However, it does not matter on which of those two days                             
            the missing transactions were entered into the cash register.                                 
            This is because, regardless on which of those two days those                                  
            transactions were entered, the grand total maintained by the cash                             
            register was increased by the transaction total of each of those                              
            transactions.                                                                                 


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