LAWYERS for the Spice Girls are trying to find out where millions of pounds from worldwide record sales have gone. They are demanding detailed explanations from Virgin Records about figures for the UK, Europe, America and Australia. And they are ready to send accountants to America to question Virgin chiefs there about apparent discrepancies in their accounts. In the UK alone, the girls could have a claim for pounds 1.8 million. In documents stamped "Virgin Audit" and seen by the Sunday Mirror, the Spice Girls' London-based solicitors Lee & Thompson raise questions over missing income in Virgin's published accounts. Spice Girls lawyer Andrew Thompson wants to know if Virgin may have taken a bigger cut of record sales in America than agreed. In a memo to Virgin Records, senior legal director Paul Kernick, Mr Thompson says: "We do think it is very important to have further access to Virgin Records America. "The auditors have discovered that in the USA, reserves have been taken in excess of what is permitted. "I do not think it is enough for the auditors to ask questions which you in turn relay to Virgin in Los Angeles - they will need to carry out some site work." Mr Thompson's fears are based on a report drawn up by Mike Skeet, of auditing firm Royalty Compliance Organisation, who has pinpointed shortfalls in Spice Girls' revenues around the world. Mr Skeet says: "Virgin appears to have taken huge reserves in the US, far in excess of 15 per cent or 25 per cent for advertised records." "In Australia,there is no reporting of sales between December 1997 and February 1998 for the SpiceWorld album. Also, there is no reporting of cassette single sales for Wannabe for May 1997."