I strongly suggest you understand GAAP accounting. When subsidiaries are consolidated it comes back to the numbers near the quarterly numbers. You have to eliminate intracompany payables.
You left out an important sentence.
Rock Creek Pharmaceuticals, Inc., together with its two wholly owned subsidiaries – RCP Development, Inc. and Star Tobacco, Inc. filed voluntary petitions under Chapter 7 of the United States Bankruptcy Code in the District of Delaware on September 27, 2016.
The case numbers are 16-12120, 16-12121 and 16-12123, respectively.
Rock Creek Pharmaceuticals, Inc. reported total assets of $35,139.15 and total liabilities of $21,300,999.35. RCP Development, Inc. reported total assets of $31,308.57 and total liabilities of $51,956,693.87 and Star Tobacco, Inc. reported total assets of $482,289.25 and total liabilities of $12,253,700.31.