Order, so far as appealed from, modified by surcharging the accountants, respondents in the sum of $20,000, used by said accountants to purchase a mortgage participation certificate, and as so modified affirmed, without costs. No opinion. Present — Martin, P. J., Glennon, Untermyer, Dore and Callahan, JJ.; Dore, J., dissents and votes for affirmance; Callahan, J., takes no part. Settle order on notice.