Clue by Clue: Nighttime Kidnapping Solution
Mrs. Byrne kidnapped Mr. Byrne, possibly with the help of the attorney. She was having an affair with the accountant and planning to leave for Venezuela with him. The kidnapping gave her an excuse to get her husband’s money and get away.
Mrs. Byrne said she called police from the bedroom and only came down when they arrived, but her phone was downstairs when they came. The glass from the broken door was outside, indicating the glass was broken inside the house. She probably broke it to make it look like someone broke in.
She clearly lied about the company doing badly to make it look like Wayne Sterling was guilty. She also lied about him having been in prison, when in fact he was in the Peace Corps. The accountant would know how much money Sterling had invested in the company so he could use this number to make it look like Sterling was guilty.