Janet Markleson ran a profitable used-car business until the business failed as a result of an embezzling financial manager. The officers of the company were as follows: Janet was the president and treasurer, and her husband (now her ex-husband) was the secretary. All ownership equity in the business had been lost when the company’s financial manager cleaned out all the bank accounts, including one trust account whose balance was to be remitted to consignment customers. In all, the financial manager managed to run away with over $432,000 from those accounts. Rumors circulated that he had left the country.
The financial manager also cleaned out the company’s trust fund account that was being used to remit payroll taxes to the IRS and to state tax authorities. The loss in that account amounted to $74,221.54.

Required:
Is there anything Janet can do to help her ex-husband? Why was his bank account frozen? Would it help if the financial manager were arrested?