hotmeat, now really you know what a comma is used for...CORRECT...if not, educate yourself then this should put an end to this nonsense
___________________________________________
For some help here is the definition of liquidate and yes they used a comma for a reason
1. wind up the affairs of (a company or firm) by ascertaining liabilities and apportioning assets.
synonyms: close down, wind up, put into liquidation, dissolve, disband
"the company was liquidated"
___________________________________________
TO LIQUIDATE, CONVERT TO CASH AND DISTRIBUTE TO BENEFICIARIES.