Do you have proof they're making payroll. How about Payroll taxes???? When "cash flow" problems exist, these taxes are usually not paid on a timely basis. Do you have proof, the federal, state and local payroll taxes are being paid in a timely manner????? Hmmmmmmmmmmmmmmmmm chairs!!!!!!!!! They could go a year without paying payroll taxes, and not effect the production line. Expensive, but it happens all the time. Trying to beat the "cash flow" game is so much fun!!!!!!!!