which is a reflection of the accounts receivable from the bankruptcy debtors primary client trustees counsel prepared that exhibit that exhibit was based on bank records if you look at you know the chart you set out that you on page seventy eight yes so you know what you're saying of course is that the network is positive the network is positive there's no insolvency there was an error committed there if there's something that i didn't do right but my understanding was that all of the exhibits were transferred from the bankruptcy court to the district court and then all this that same exhibits were transferred from the district court to the seventh circuit i mean you this this that the a the west report was a bit of an issue wasn't not in the district court's opinion and it's also featured if i'm not mistaken in that in the argument made in the read brief by your adversary that the failure to comply with those the rules to make sure that the record is complete my understand you aware that i did not i'm not aware that there was the west report is not part of the record i'm not aware that the matter is and let's let's get to the west report now counsel has not contended anywhere in any brief at any level of this proceeding that the west report did in fact take into account any of this information council and the west western her testimony acknowledged she did not consider as part of her job to determine when accounts receivable accounts payable were booked and when accounts receivable were scheduled to come i she looked at the quick books and nothing else that is undisputed in the record and if she for her to look at the quick books and nothing else and her admission that to that and counsel's failure to contest that in any of his brief establishes that she looked at something that he had not tested to determine whether or not it was a legitimate reflection of the assets and liabilities of the company which was her task her task was to try to determine it's not likely to be coming as a surprise to you right now it was mission in the district court it's been an issue here because it was before your opponent the allegations that i have put forth in the briefs regarding the report have not been contested nothing that i have said about her report and nothing she says in her testimony contradicts anything that i thought for my brief about the what's report at the bankruptcy court level the bankruptcy court judge said that the issue is not whether there were some receivables but the issue is whether the assets the  i would request that the court give me leave to supplement the record as appropriate your honor so i have three short points there's no record there's essentially no appendix and thirdly i am asking for sanctions for the for th appendix issue in the court rules and all that it lacks merit because first of all the appellant has to point out that it was clear air at the judges that the judge we dos factual findings were clear it was not clearly erroneous to rely on what the on what the trustees expert lois west said compared to that flow chart the spreadsheet that is provide provided there as judge alonso noted in the court bel nobody knows where that came from there's nothing in the record there was nothing said a trial where that implies that being trustees exhibit thirty two seven just take the top two left hand portions of it what your adversary is saying is that look the west report as it has an egregious error in it because it omits about one hundred thousand dollars of assets in the form of receivable p and had those assets been included well the network would have been positive and if the net worth is positive the debtor is not insolvent at the time of the alleged fraudulent transfers that's the argument right now and your response to that on the any doubt whatsoever about that as it is a factual matter because i think i'll just say i think you're right from the way i read the record you have any reservation about that i have no reservation about that the point of exhibit thirty two trustees exhibit thirty two was to show there were asked that she had overlooked there was no evidence in a record that she overlooked any liability that is the accounts payable as far as we know were accurately reflected in the quick books already that's the point of the analysis counsel has not pointed this court to any other payables that would be offset that would offset excuse me those accounts receivable that aren't already reflected in ms west's but hold on hold on the record that the record here the bankruptcy court made a finding which is completely aligned with the district court's conclusions as i follow and you can tell me i'm wrong that the debtor chicago management consulting group used contractors to do the work  generating accounts receivable of course but also accounts payable it isn't isn't that what backs his point and so he all he's saying is that you've got you've got to do this on a net already in the books that's the point miss west listed the accounts payable in her quick books and alice's what wasn't listed with accounts receivable so that the they had she had happened that computation in the books that if she had the liabilities part portion she just didn't have all the assets if it's not a question of the accounts payable being booked at the same time the accounts receivable are blocked because what happens was is that these people do the not without the west report well west report it i just got to take your word for it well in that no not exactly because he hasn't been tested that the west report reflects the  liabilities the accounts payable that in the in the company there's no there is no argument there is no evidence there is no position taken by the trustee anywhere that there were these other accounts payable liabilities lying out there that ms west didn't cover because that's a point that we cover those either the last point i want to make was that the comment by the district court judge that the trustees exhibit thirty two was a document of unknown origin but that is absolutely not true the document was prepared by trustees counsel it was submitted by