You receive an anonymous tip that your controller is embezzling assets from your company. You begin your investigation by interviewing several employees in the accounting department, who report no unusual behavior or sudden changes in the suspect's standard of living. One interviewee does report that the controller has gone on a number of extravagant vacations. You perform a net worth analysis based on a search of public records and find the following information

Year 1 Year 2 Year 3 Total assets 80000 82000 85000 Total liabilities 40,000 41,000 41,000 Net worth 40,000 41,000 44,000 Change in net worth 1,000 3,000 Living expenses 36,000 36,000 Total income 37,000 39,000 Less known income 35,000 35,000 36,000 Unknown income 2,000 3,000