Siess when he resumed his work saw the entries thus added .
Siess when he resumed his work included the new item in making up his footings , with the result of an apparent increase of over $700,000 in the assets of the business .
Siess when he resumed his work saw the entries thus added , and included the new item in making up his footings , with the result of an apparent increase of over $700,000 in the assets of the business .