In one sentence, describe what the following article is about: Once you have satisfied all of your legal reporting and payroll obligations, you are responsible for paying off the debt your business owes its creditors. You may be able to negotiate a reduced repayment if it appears that you are unable to repay all of your creditors. Your accountant and lawyer will go through all of your creditors' claims, prioritize those that you are required to pay first, and negotiate potential settlements. You must repay all of your debts before any funds can be distributed to you and/or your business partners. If you have paid off the business's debt, you can then distribute the remaining assets to the business owners or partners in accordance with the business's articles of incorporation or bylaws. You may want to consider leaving some funds in a contingency account just in case a creditor makes a last minute claim that you must pay out. After waiting a reasonable amount of time for creditors to make any last claims, you should close the remaining business accounts and distribute the funds to the owners and/or business partners. Even though your business is closed, you still have an obligation to maintain your business records for a certain amount of time. You should consider maintaining your records for at least 3 to 7 years.
Summary: Settle your debts with your creditors. Distribute assets to owners and partners. Close all business bank accounts. Maintain your business records.

When you are air-drying your wood, the lumber is left outside, exposed to the elements, to cure. Search for a location that meets the following requirements: To maximize airflow, select an outdoor location that is not surrounded by buildings or foliage that block the wind. Choose a location that has a slight slope to prevent water from gathering below the lumber. Find a spot that is not covered in foliagefoliage will expose the bottom layer of lumber to moisture. Lumber stacked on asphalt or concrete cures faster. In order to cure properly, lumber must be stacked in a very specific manner. Begin by creating a secure base for your lumber: Lay out two rows of three evenly spaced concrete blocks. The rows should be the same length as the lumber. The columns should be approximately 1 to 3 feet apart. Lay a bolster, a 4x4 piece of wood, across each set of two concrete blocks. To allow air to flow freely through the pile of lumber, stickers, inch to 1 inch (2.5cm) strips of wood, are inserted between each layer of lumber. Place 5 to 6 pieces of evenly spaced wood on top of the bolsters. Each piece of lumber in a pile should be approximately the same length. Place one sticker across each set of ends. Place additional stickers every 18 to 24 inches (45.7 to 61.0cm) down the length of the lumber. Repeat the process, stacking the successive layers of lumber and stickers in exactly the same locations as the previous layer, until all of the lumber is in the pile. A weighted roof covers the lumber to protect it from rain and snow. To make the weighted roof, do the following: Retrieve several 4x6 inch timbers that are 6 to 8 inches (15.2 to 20.3cm) longer than the width of your pile. Place one timber across each end of the pile. Place the remaining timbers evenly down the length of the pile. Retrieve a sheet of metal that is 3 to 4 inches (7.6 to 10cm) longer than the pile on each side. Place the metal sheet on top of the timbers. Place cement blocks on top of the metal sheet to keep the roof in place. Place the cement blocks in direct alignment with the stickers.
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One-sentence summary -- Identify an ideal curing location. Prepare the foundation of the stack. Stack the wood and stickers. Create a weighted roof.

Problem: Article: Some destinations are targeted more toward families with children than others, so it's important to scope out the layout and amenities before booking your trip. Look for places that offer equipment you may need (such as cribs or highchairs), as well as playrooms, board games, and toys, or media rooms with Wi-Fi and game consoles for your children. Take note of the amount of space to play outdoors as well and look for things like good climbing trees and rocks. Your kids will love having a place to play while on vacation. Choose a destination that boasts parks, skate parks, splash pads, or playgrounds, as well as kid-centered activities, like zip-lining, tree houses, climbing walls, and tire swings. If you are planning to cook rather than eat out for every meal, you should pick a property within a reasonable distance from a grocery store. With all the items you'll be packing for the trip, it'll be easier to purchase food from the grocery store after you arrive and unload the car. You won't have to go far in case you forgot anything or want to make last minute purchases once you see what's inside the property. Check out local prices for food items as well as gas and other essentials so you are prepared if prices are higher than what you're used to. You may want to take a break from the lake and venture into town to visit a theme park, zoo, aquarium, bowling alley, arcade, or toy store. See what kinds of attractions are offered in the area that appeal to kids before booking your trip. Take note of any festivals or parades that may be taking place while you are visiting as well. Bring buckets and shovels from home, or pick up a few cheap ones at a local store so the children can play in the sand. Your kids will love being able to create a cool sand castle or look for little treasures hidden in the sand. Building a bonfire by the lake shore makes for an enjoyable evening outdoors. You can roast hotdogs for dinner or roast marshmallows for s'mores. The fire will not only keep the bugs away, it will also keep you warm and cozy when the temperatures start to drop. Make sure to practice fire safety. Get permission before building a fire, do so only in the designated area, and keep a fire extinguisher nearby. Look for camps and day programs in the area that offer activities your children would enjoy. Certain resorts and properties even have day camps or programs on-site that will allow the adults to relax while counselors entertain the children. You can rent a boat and tow the kids on a tube yourself, or sign up for a seasoned boat driver to take you and the family out on the water and experience a thrilling tube ride. The kids will love hunting down items all around the property during a nature scavenger hunt. Create a list of items (like seeds, a pinecone, a red leaf, a bug, a flower, something that floats, a small stone, a berry, a feather, a nut, something yellow, etc.) and send the kids out to find as many as they can.
Summary:
Choose a family-friendly property. Look for locations that have parks or playgrounds nearby. Stay near a grocery store. Pick a place near kid-friendly attractions. Choose a spot with a sandy shore. Look for a location with a fire pit. Sign your kids up for a day camp. Arrange to take the kids tubing. Plan a nature scavenger hunt.