I would make B, the Accountant, my main suspect because their timeline places them near the printer at 4:10 PM. The strongest clue is the printer log showing a document was printed at 4:12 PM. This confirms someone used the printer, but it does not prove B was the person who used it. The messenger’s signed document at 4:05 PM supports their claim that they entered early and may have left soon after. The manager’s open office door at 4:20 PM also makes their statement worth checking carefully. I would especially verify B’s statement about going to the printer at 4:10 PM and how long they stayed there. My theory is that someone used the known key to open the drawer without damaging it and took the cash box. Next, I would investigate CCTV, fingerprints, key access, and the exact printer-user records. I would also check who knew where the key was kept and whether anyone saw the drawer being opened. Bonus question: “Who knew the exact location of the drawer key?”