Each host contains two files: a list of accounts and a list of transactions. Although the entries in these files vary, the first value of each entry is a unique identifier that connects an account to one or more transactions.

Determine the amount of back-pay owed to Ghast and Moss by subtracting the amount that they were paid (file 221) from the amount that they were owed (file 231). Then add their shell company (file 300) to the list of accounts payable (file 220) and issue a single payment to it for the total amount owed (file 221).

Note that all monetary amounts are represented as two values: dollars, then cents.