The others also find problems relating to the balance sheet. Two accountants are sent from the headquarters to check it but both are killed. The police investigates the murder while HIN and TUNG are questioned by the ICAC. TUNG discusses with CHEUNG and CHEUNG threatens TUNG to help him finish the last debt or he will kill TUNG. Moreover CHEUNG also makes up all leaking holes of Tung Shing so that the ICAC can find no more information. CHEUNG registers Tung Shing Company with SIMON's name. Through it he borrows ten billion dollars to develop Century Villa. TUNG finishes his job and gives CHEUNG the disk containing information of the transaction. He leaves immediately and meets his wife in Canada. In fact he has hidden a copy of the disk in a soft toy.