As of April 30, 2008: Cash on hand. $2,000.00; Accounts/Payable; $1,865,000.00 and Short/Current Long Term Debt; $5,148,000.00. To a layman it must seem overwhelming. Then there are all the normal variable and fixed costs to contend with, even with being a shell. This amounts to over $7,000,000.00, ouch! Chipwa1