 Solution

Yes, the pattern merits checking. Digits two and three are visibly more frequent than the Benford law predictions, whereas several large digits are scarce and nine is absent. Rough agreement for one and four does not remove this pattern.

Use the predictive discrepancy statistic comparison in part (h), together with examination of the accounts' selection and constraints. A discrepancy is evidence against this digit model, not by itself evidence sufficient to establish fabrication. No numerical test calculation is needed for this qualitative assessment.