1,475.97 - 816.00 = 659.97
The CPA Joanne Barnes created the accounting entanglement 1,475.97 - 816.00 = 659.97 by reporting different amounts to different places when the amounts should be the same. She did the accounting for the Trust in 1991 and reported 1,475.97 to the Court and 816.00 to the State and the IRS when the amounts should be the same. She and Edward White and (?) did the accounting for the Estate for the same period and reported the difference of 659.97 to the Court, the State, and the IRS. If the 1,475.97 to the Court and the 816.00 to the State and the IRS were corrected to the same number it would remove the problem. The accounting for 659.97 is this simple.
Understanding the dynamics of 1,475.97 - 816.00 = 659.97 is a minimum requirement to understanding the accountant's patterns. If you recognize the dynamics in this simple example you can recognize the same dynamics in the more complicated examples. As a reminder of this, other accounting entanglements will often be referred to as a "659". An accounting entanglement is used as a wedge and takeover tool and as cover.
One indicator of the significance of 1,475.97 - 816.00 = 659.97 is the degree that the accountants who created it, reported it, approved it, and framed the Trustee with it, don't recognize this accounting trail or any accounting trail for these numbers.