Who's the murderer?

Question

You are investigating a murder connected to some sort of money laundering scheme. It was discovered almost as the act was committed and so most of the evidence is preserved, and 3 suspects are apprehended at the scene. Mark K. lives in the building and claims he was leaving for the store when he was apprehended. Gary H. is the landlord and claims he was collecting the rent when he was apprehended. Kyle B. works in the building and claims he had just finished replacing a part on the washing machine when he was apprehended.

The 3 victims have all been shot, but no trace of the gun has been found. They have no ID but they are all distinctively dressed. Victim 1 wears a tweed coat and holds an abacus. Victim 2 wears bell bottom pants and holds a calculator. Victim 3 wears pump sneakers and holds a flip phone.

In the room is a table with stacks of money and 3 ledgers. The last page of each ledger can be seen below:

$31438.00 Azyfnfsi

$56156.00 Girnfbffi

$67058.00 Curifobh

$385693.00 Yoruwjq

$569671.00 Bbidkes

$1020386.00 Eyrndaj

==

$474940.00 Vvjfksns

$104862.00 Gjvkclss

$5759942.00 Fjvigkds

$450780.00 Ggirkssj

==

$556900.00 Duskqsi

$427914.00 Hoyovkf

$334584.00 Vitkwoq

$712154.00 Qyrntica

$553711.00 Roynyjg

$148959.00 Awifjsnq

Being the brilliant detective that you are, you deduce and immediately confront the killer who then confesses to everything. Everyone is astounded. How did you know?

Please explain your answers.

Note that since there are only 3 suspects, a correct suspect arrived at for the wrong reason will be considered wrong, I hope you understand. This is the first puzzle I've posted here, and I just made it up on the spot so I hope it doesn't prove to be too easy.

Not everything is relevant.

Since there hasn't been anything posted in 24 hours, it might be an actual challenge.

come on, surely someone holds the key to this mystery!

Hint #3

one of the victims used something they had at hand to conceal a message within their ledger. To decipher it, you will need a similar object.

Answer 1

So it looks like the murderer is...

the landlord Gary H. The name is mentioned in the first bold row in the third ledger. The name can be deciphered with classic mobile phone keyboard (like the one that flip phone has). Just watch which letters are under each number. The number 1 is space and since all names are four letters, space and one letter, there is no other known name in the ledger.