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Given the following information, can you show me what a constructive liquidation would look like if Jeter guarantees all the debt? Assets Ending Cash 3,250,000

Given the following information, can you show me what a constructive liquidation would look like if Jeter guarantees all the debt?

Assets Ending
Cash 3,250,000
Building 17,165,823
Acc. Depreciation (1,804,806)
Land 1,000,000
Other Assets 50,000
TOTAL ASSETS 19,661,017
-
Liabilities -
Bank Loan (5,200,000)
TOTAL LIABILITIES (5,200,000)
-
Equity -
-
Ruth Contributions (450,000)
Ruth Distributions 500,000
Ruth Income Allocation (8,544)
Ruth Equity (2,892,203)
-
DiMaggio Contributions (450,000)
DiMaggio Distributions 500,000
DiMaggio Income Allocation (8,544)
DiMaggio Equity (2,892,203)
-
Jackson Contributions (450,000)
Jackson Distributions 500,000
Jackson Income Allocation (8,544)
Jackson Equity (2,892,203)
-
Berra Contributions (450,000)
Berra Distributions 500,000
Berra Income Allocation (8,545)
Berra Equity (2,892,203)
-
Jeter Contributions (3,000,000)
Jeter Distributions -
Jeter Income Allocation -
Jeter Equity (2,892,203)
-
TOTAL EQUITY (14,461,017)
-
TOTAL LIABILITIES & EQUITY $(19,661,017)

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