Crap financial point #1: The balance sheet does not balance. If you add the liabilities and the equity together they fall $1,328,111 short of the $5,932,342 shown.
Crap financial point #2: The equity section is messed up, too, because she should show the issued and o/s at 607,280 (the 6 bllion x par value of .0001), and whatever excess they sold them above par should show in additional paid in capital.
Crap financial point #3: If we recorded any receivable then we would also see revenues for the same amount. That's part of the reason why the financials are crap.
How and why an attorney signed off on this is beyond me. I would think his due diligence would have at least roughly checked the math and seen that there was a material error on the balance sheet in addition to all of the other crap. A $1.3 million error on a #5.9 million dollar balance sheet is a big boo-boo.