nah-- not interested in guessing what your logic is. The purchase of assets is clear and did not include cash as provided for in the 8k filings on 7/20/2009 and 6/26/2009 respectively:
I can find no other recorded transactions from JBI-DE to JBI-NV beyond the sales turnover #s as defined in the K and Q. $184k for 2009 and up to $46.464k for the 9 months ending 9/30/2010.
The ball was placed in your court to provide support to the actual accounting for JBI-DE's cash. You choose to not provide it, but say it's there nonetheless. The hollowness of your assertion is duly noted and perfectly within your right to express.