Please graphically present this information only.

Part I Assume the following facts: 1. Keystone is defunct, has zero assets, and has two liabilities remaining on its balance sheet: a. Unsecured pension liability = $5 million b. Secured loan to an owner named Mr. Javlin = $10,000,000 2. Assume that Keystone has two owners: Mr. Javlin (67%) and Mr. Linton (33%) 3. Assume that during the period 20x2 through 20x8, companies owned by Mr. Javlin were paid $32,000,000 by Keystone. Company names included Sword Ridge, Sword River, Rock River, Rock Rider, Cobra Coal, Rock Walker, Arctic Resources, Cinnamon Resources. 4. Assume that during the period 20x2 through 20x8, companies owned by Mr. Linton were paid $16,000,000 by Keystone. Company names included Atlantic Supply, Keystone Land & Coal, First Manage- ment, Sundance. 5. After one year of litigation discovery, no evidence was provided by Keystone, Javlin, or Linton to substantiate the business purposes for these payments by Keystone. 6. Neither Mr. Javlin nor Mr. Linton drew a salary during the period 20x220X8. Assignment: Graphically present this information on one sheet of paper