Almost $290,000 went out of an investment company bank account without explanation and into the accounts of a couple accused of stealing the funds, according to a forensic accountant.Testifying in the trial of company directors David and Antoinette Bolden on Monday, expert witness Todd Boyd told a Surpreme Court jury how he combed through bank and credit card statements relating to Emerald Capital International [ECI].He found that both the company and the Boldens’ personal accounts were overdrawn at the time of the alleged theft, between November 2008 and January 2009.According to prosecutor Susan Mulligan, the couple plundered the accounts of the company, which was funded by shareholders and co-owned by two Canadian directors named Jason Bagg and John Wright.She told the jury they used the stolen money to support their separate and failing Emerald Financial Group companies, pay debts and live beyond their means.Mr Bagg and Mr Wright told the court the transactions were neither approved nor authorised.Mr and Mrs Bolden face 14 charges of stealing from Emerald Capital International, six charges of money laundering and one of giving false information to the Bermuda Monetary Authority. They deny all the allegations.Defence lawyer Saul Froomkin QC has suggested during his questioning of witnesses that the Boldens did nothing wrong and earned some of the money for the hard work they put into the company. Other amounts, he’s suggested, were expenses incurred in running ECI that deserved to be paid.Mr Boyd told the jury on Monday that the Boldens held a joint account with a $13,000 overdraft limit.“It was regularly in overdraft,” he said of the account. “There was generally an overdraft, at times it was at or close to its top end.”He said that an account in the name of Emerald Financial Ltd “was consistently either at, or above, the overdraft limit of $205,000”.The Boldens also had seven credit cards in the names of themselves and their companies.Mr Boyd was called in to assist Bermuda Police by examining nine volumes of bank documents at the centre of the case. He also read witness statements, including those of Mr Bagg and Mr Wright.Mr Boyd told the court he’s trained to identify the sources and uses of funds by looking at documents, and he’s a “certified fraud examiner”.Prosecutor Ms Mulligan asked him: “Between November 6 2008 and January 30 2009, were you able to determine in relation to the counts before the court whether or not monies have been taken out of the ECI account that were unexplained or unaccounted for?”Mr Boyd replied: “Yes, I identified over that period $284,616.20-worth of dispersements that went to either the Boldens’ joint account, to the Emerald Financial account or to the credit cards where the explanation was not complete.”The case continues.