Solution (source code)

= Solution

\b[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.