(1) The $545,820 cash payment to the Estate on April 21, 1992, that was not recorded.
(2) The 1,475.97 - 816.00 = 659.97 accounting entanglement. An accounting entanglement is used as a wedge and as a takover and cover tool. Those who control the entanglement control the people and assets that are entangled. If you can learn to recognize the dynamics in this very simple example you can recognize the same dynamics in the far more complicated examples.