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Chapter 2 - The Numbers Don't Lie, But People Do

Sarah Mitchell POV

 

The first thing Sarah did Monday morning was make coffee so strong it tasted like a bad decision.

The second thing she did was open Harrison Industries' quarterly financial reports from the past four years and start reading like her life depended on it.

Because it did.

She had cleared everything off her desk the night before. Moved the coffee-stained notebooks, the stack of unopened mail, the framed photo of herself at her first Tribune byline that she sometimes thought about throwing in a drawer. She wanted clean space. Clear space. The kind of surface that told her brain this was serious.

Forty-eight hours. That was how long she had been at this.

And the more she read, the more something in her stomach pulled tight.

Harrison Industries on paper was the kind of company that made investors sleep well at night. Consistent growth. Healthy profit margins. Diverse revenue streams across real estate, tech logistics, and private shipping. Their public filings were clean, organized, practically beautiful in the way only documents prepared by very expensive accountants could be.

Too beautiful.

Sarah had covered enough financial stories to know that real companies were messy. Real numbers had friction in them. Costs that spiked. Quarters that underperformed. Nothing grew in a perfectly smooth upward line for four years unless someone was drawing the line themselves.

She found the first inconsistency buried in year three.

A logistics division reporting operational costs forty percent lower than the previous year, while simultaneously reporting a thirty percent increase in shipping volume. More work. Less cost. Sarah circled it in red and kept reading.

Then she found a second one. A consulting subsidiary listed under a name she had never seen referenced anywhere else in the filings. Three hundred million dollars flowing through it in eighteen months. The subsidiary had no website. No staff listings. No physical address she could verify.

She sat back and pressed her fingers to her eyes.

This wasn't normal creative accounting. This was something being hidden by someone who was very good at hiding things.

She called her SEC contact at nine AM. His name was Dennis. She had used him twice before, back in her Tribune days, and both times he had been helpful in that careful, slightly nervous way that government people were helpful when they liked you but were also protecting their job.

"I need you to look at something," she said when he picked up.

"Sarah Mitchell." His voice did that thing where the friendliness had a little caution underneath it. "It's been a while."

"I know. I'm sorry I only call when I need something. I'm working on fixing that as a personality flaw."

He almost laughed. Almost. "What do you have?"

She told him about the inconsistencies. The subsidiary with no address. The cost figures that didn't match the volume numbers. She kept it quick and clear because Dennis lost patience fast when conversations got messy.

When she finished, he was quiet for a moment.

"That's not proof," he said. "That's a feeling."

"I know. I'm asking if it's enough of a feeling for you to do some digging on your end."

Another pause. Longer this time. "You know I can't open an investigation based on suspicious accounting practices without documented evidence. That's not how this works."

"I'm not asking you to open an investigation. I'm asking if the name Marcus Webb means anything to you."

She didn't know why she said it. She had found Webb's name attached to the mystery subsidiary in one line of one document, easy to miss if you weren't looking carefully. Her gut had flagged it before her brain fully processed why.

The silence on Dennis's end went three seconds too long.

"Where did you get that name?" he asked. His voice was different now. Flatter.

Sarah's hand tightened on the phone. "From the filings. Should I not have?"

"I didn't say that." Another pause. "Listen. I'm going to be straight with you because I remember the good work you used to do. What you're looking at, if you're right about it, is not a small story. And small reporters at small papers who go digging in the wrong places sometimes find that they're standing somewhere very dangerous before they understand how they got there."

Sarah's mouth went dry. "Are you warning me off?"

"I'm telling you to be careful about who you talk to. I'm telling you to keep your source list short and your conversations private." He stopped. "That's all I'm saying. Get me documented evidence and I can help you. Until then, I can't do anything official."

He hung up.

Sarah sat with the phone in her hand for a full minute.

Marcus Webb. She typed the name into her search engine again. CFO of Harrison Industries for fifteen years. Professional photos showing a man in his early fifties, silver-haired, the kind of smile that was technically warm but never quite reached the eyes. Quoted in three industry pieces about responsible corporate finance.

She laughed at that last part. Short and humorless.

She spent the rest of the day chasing former employees. Six names she had pulled from old staff listings and LinkedIn profiles of people who no longer worked at Harrison Industries. She sent messages. She left voicemails that she kept deliberately vague, saying only that she was a journalist working on a business profile and would love to speak with them about their time at the company.

Nobody called back.

One of them did something that made the back of her neck prickle. Within an hour of her message, his LinkedIn profile was deleted. Not deactivated. Deleted. Like it had never existed.

She stared at the empty search result for a long time.

By the time she got home that evening, she had ten pages of notes that pointed at something large and dark and deliberately buried, and not a single piece of solid evidence she could take to print. She sat cross-legged on her apartment floor with the papers spread around her like a paper island and ate cold rice from a takeout container and tried to think clearly.

Six months.

Two days down.

Nothing to show for it except a feeling, a warning from a government official who suddenly sounded afraid, and one name that made a very careful man go quiet on the phone.

She was still sitting there at half past ten when her phone rang.

Unknown number.

She almost didn't answer. Unknown numbers at this hour were usually spam or wrong numbers or someone selling something. She let it ring twice, three times.

She picked up.

The voice on the other end was a woman. Low, controlled, like someone who had practiced staying calm for a very long time.

"I know what you're looking for," the woman said.

Sarah's spine straightened. She didn't speak. She had learned a long time ago that silence was a better response than questions.

"I've been watching to see who would eventually start asking the right questions. You're the third journalist in two years. The first one stopped when they got offered a job at a better paper." A breath. "The second one stopped when his car was broken into and his laptop was taken."

The rice container in Sarah's hand slowly tilted. She caught it before anything spilled.

"Who are you?" Sarah asked quietly.

"Someone who can't tell you that on the phone." The woman's voice stayed even, but there was something underneath it. Something that sounded like fear wearing a very good mask. "We can't talk this way. It's not safe. Meet me tomorrow morning. Café Noelle on Wacker. Eight o'clock. Come alone. Don't tell your editor."

Sarah's pulse was loud in her own ears. "How do I know this isn't someone trying to figure out what I have?"

A pause. Then the woman said something that made the entire room feel smaller.

"Because I was in that meeting, Sarah. The one where they talked about what to do if a journalist ever got close enough to find Marcus Webb's name." Her voice dropped even lower. "And I know who asked for you specifically. Who told your editor to give you this assignment. And it wasn't your editor's idea."

The line went dead.

Sarah sat completely still on her apartment floor, surrounded by ten pages of notes that suddenly felt like they meant something entirely different than she had thought.

Someone had chosen her for this story.

Someone who knew she was desperate. Someone who knew she had everything to lose.

The question twisting through her now, cold and urgent and impossible to ignore, was whether they had chosen her because they believed in her.

Or because they were counting on her to fail.

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