No one suggested that the 322B is a bogus claim Linda. It will be safer to say that it is inaccurate according to the Balance Sheet because it should agree with the amount LBHI believe they owe as the Liability of 307B, (March A/L). Liabilities includes the Approximate 100B borrowings that is being claimed by the creditors, The "Due To Affiliates, Payables, and all other expenses.