Great Zhou: Emperor Wu, I need to check your taxes.

Late at night, in the Imperial Guard's prison.

There was no sound of wind and rain outside, only the dragging of chains and the groans and screams of prisoners.

Of course, the pungent smell of blood was also present.

"Snapped!"

A heavy ledger was tossed onto the table, stirring up a layer of dust.

Zhao Wu was hung upside down on the rack, his previous arrogance long gone, and he was trembling like a leaf.

He had expected to be branded with a red-hot iron or whipped with salt water.

But it didn't.

Sitting opposite him, Lin Yun even had a grand chair brought over, and he was slurping up a bowl of steaming hot plain noodles with relish.

"It can help a little, but it doesn't seem like much."

Lin Yun put down the empty bowl and wiped his mouth listlessly.

After sleeping the whole way and eating, I felt a bit better, but not as much as that Qi-boosting pill.

If I could cultivate my own internal energy, I could eat more.

Sigh... dear old man, you left us too soon.

"Manager Zhao, let's begin." Lin Yun picked up the abacus and smiled kindly at Zhao Wu.

"Don't be nervous, I won't use torture."

"I am a scholar; let's talk about numbers, not fate."

Standing in the shadows, Shangguan Wan'er crossed her arms and watched the scene with great interest. She waved away the jailers carrying instruments of torture, leaving only two clerks responsible for recording the events.

"Talk...talk about what number?" Zhao Wu's voice trembled.

"Tell me about your bad debt provisions."

Lin Yun's fingers clicked rapidly on the abacus, their speed dazzling to the eye.

At the same time, the blue data stream in his eyes was also refreshing rapidly.

[Tracing the origins is underway...]

[Audit Results: Illegal Transactions at Qunyu Courtyard, Zhao Wu's Private Assets]

[Risk Assessment: 372 locations]

Holy crap, that's way too much!

A sharp headache struck, and with his temples feeling like they were about to explode, Lin Yun quickly looked away!

It seems that not only are there limitations on the number of times it can be used, but there are also too many things to consider.

Otherwise, once your "blue bar" is empty, your health bar will be the next thing to disappear!

However, seeing those clues was enough for me!

"In the third month of the second year of Qianfeng, Qunyu Courtyard purchased a total of eight hundred strings of cash worth of rouge and face powder," Lin Yun said, rubbing his temples as if to put on a nonchalant tone.

"But when I checked the records of the horse-drawn carriage that delivered the goods that day, the ruts were three inches deep."

"Eight hundred strings of cash worth of rouge and powder could cause a crater in the ground? That must be stone!"

"In the same month, you deposited 500 guan into the Jubao Money Exchange in the south of the city for a fixed term, and the account was registered in the name of your blind old mother."

Zhao Wu immediately looked up, his pupils contracting sharply.

"How...how did you know?"

Lin Yun ignored him and continued working on the abacus.

"It's not over yet. In the first year of the Tongguang era, the Qunyu Academy repaired the East Building, and the expense was 1,200 strings of cash."

"But the money changed hands seven times, eventually ending up in a place called Li's Timber Shop."

"Coincidentally, the manager of this timber shop is the maternal uncle of your sworn brother, Wang San."

"This is a typical related-party transaction used to embezzle funds."

Lin Yun sighed and looked at Zhao Wu as if he were a fool.

"Manager Zhao, even falsifying accounts has its basic principles!"

"Your method of settling accounts is too crude. You haven't even properly investigated the flow of funds, yet you dare to pocket them?"

"In the auditing industry, this is called 'sending someone to their death,' you know?"

As Lin Yun provided precise and detailed expense reports, Zhao Wu's psychological defenses completely crumbled.

In this era without internet and big data, Lin Yun's terrifying information tracing ability was like a game-changer for the ancients.

"I'll tell you... I'll tell you everything!"

With tears streaming down his face, Zhao Wu confessed all the embezzled funds and the list of bribes without any torture.

"Besides the ones for Zhou Xing, there were also those for the Assistant Minister of the Ministry of Personnel... They're all in that blue notebook hidden in the lining of my bed..."

Half an hour later.

Lin Yun closed the ledger, rubbed his sore wrist, and turned to look at Shangguan Wan'er in the shadows.

"Sir, the investigation is over. This is not just a mess of accounts, but also a huge network of relationships."

"Zhao Wu is just a front man; the real big fish are all on this list."

"As for the so-called collusion with the rebels, even if there were, he was just a gofer and probably didn't know anything about it."

Lin Yun rubbed his temples, which were still throbbing slightly, and handed over the prepared statement.

Quarterly audits, in any past life, would have resulted in the deaths of several accountants or bigwigs?

Lin Yun didn't feel any psychological burden when it came to controlling other people's lives and deaths.

Moreover... other high-ranking officials might not be immediately affected by this, but will that bastard Wang San even see the sun rise tomorrow?

Sister-in-law, you are completely safe now!

Shangguan Wan'er took the confession, scanned it carefully, and the look of shock in her eyes grew stronger.

Fast, accurate, and ruthless!

How could this be a down-on-his-luck scholar?

Even the most experienced interrogation expert in the Imperial Guard could not have extracted so much information from a seasoned veteran so quickly without torture!

"Lin Yun".

Shangguan Wan'er closed her confession, strode her long legs into the lamplight, her phoenix eyes scrutinizing her, yet also carrying a hint of amusement.

"While you were being interrogated, I also had someone audit your accounts."

She pulled a thin piece of paper from her sleeve; it was intelligence that the Imperial Guards had just delivered.

"Lin Yun was the second son of Lin Yuanshan, a fourth-rank general in the Dingyuan Army. After his father and elder brother died in battle, his family fell into decline."

"To support your studies, your sister-in-law, Su Qingtan, sold almost all of her jewelry. Now she still owes Chang Le Gambling House a high-interest loan of 300 guan. With interest compounding, tomorrow is the deadline."

Shangguan Wan'er gently shook the paper, her voice low and melancholic.

"Moreover, according to reports from spies, Zhou Xing of the Judicial Office is currently waiting outside the Imperial Prison."

"He has spies at every intersection. If you step out of this door even half a step, whether you live or die, you will be taken to the magistrate's jail."

Lin Yun's eyelids twitched.

This is the power of authority; he is interrogating prisoners, while others are interrogating him.

"Is my lord threatening me?" Lin Yun smiled wryly.

"No, it's about making a deal."

Shangguan Wan'er walked up to Lin Yun, the two of them very close, and Lin Yun could even smell the cold plum blossom fragrance on her.

"I admire your abilities. The inner guard needs a strategist to untangle the chaos in this capital, and even more so, a ruthless blade to kill without drawing blood."

"I can help you deal with Zhou Xing. I can also help you settle your family's debts."

"On the condition that, from this day forward, your life belongs to the Inner Guard."

This is blatant recruitment, and also their only way out.

Lin Yun remained silent for a moment.

He knew very well that joining the Inner Guard meant truly being drawn into the most dangerous vortex of the Great Zhou Dynasty.

But if he doesn't join, he and his sister-in-law will be dead in the street tomorrow.

No need for Sky Eye anymore; risk assessment is completed in a second.

Joining the inner defense offers more benefits than risks.

However, it cannot appear too cheap.

"My lord, I am merely a scholar who aspires to achieve official rank and recognition." Lin Yun took a half-step back, his face showing reluctance.

"The reputation of the Inner Guards... is really somewhat..."

"What? Stink?" Shangguan Wan'er sneered.

"In this capital city, only the living have the right to talk about fame. Once dead, you are nothing."

"Besides, I didn't tell you to put on this skin right now."

Shangguan Wan'er seemed to have anticipated his concerns, and with a flick of her wrist, she tossed over a dark, heavy token.

Lin Yun caught it instinctively.

The token was small, neither gold nor jade, and felt cold and heavy to the touch. A ferocious plum blossom was engraved on the front, while an inconspicuous character "外" was engraved on the back.

"This is the waist tag worn by internal security personnel on patrol. Only our own people know its meaning."

Shangguan Wan'er turned around, her back to Lin Yun, and her voice regained its aloof and cold tone.

"Take this, and Zhou Xing won't dare touch you. But remember, you're not on the Inner Guard's roster."

"If you mess up the job or leak the information, the Imperial Guard won't recognize you."

"So this is just an unofficial staff member?" Lin Yun thought to himself, clutching the token and cursing the capitalists for their exploitation.

As long as you work, you won't be given a permanent position, and if something goes wrong, the temporary worker will still take the blame.

This operation looks so familiar!

But he looked relieved and bowed deeply with his hands clasped.

"Since it's an unofficial position, then it won't prevent this humble commoner from taking the imperial examination. Thank you for your kindness, sir!"

"To become the top scholar?" Shangguan Wan'er stopped and turned back to look at him with a half-smile.

"Let's settle your debts first. I'm only settling them for you temporarily; you owe both money and your life here in the Imperial Guard."

"Someone, see the guest out."