The transaction documents and the banking trail, read together. A purchase agreement with no walk-away right over the funds, an escrow limited to the immigration outcome, wire confirmations from named accounts, invoices and receipts for equipment and leasehold work, and evidence of where the money came from before it moved.
The story has to be continuous, not merely present
Files fail on gaps rather than on amounts. Begin at the origin: the sale of an asset, retained earnings of the Ontario company with financial statements behind them, or a loan for which Wendell is personally liable and which is not secured by the American business. Follow it through every account it touches, keeping statements that show both the outgoing and the incoming side of each movement, because a transfer visible from only one end invites a question nobody can then answer.
Attach the executed purchase agreement, the escrow instructions, the bill of sale, the dockage or yard lease, insurance binders and the invoices for any equipment bought after closing. Photographs of premises, a payroll register and signed service contracts show the enterprise is real and operating rather than notional. Where a shareholders agreement allocates control, include it.
And keep the seller's historic statements, since they carry the marginality analysis in a way that projections never will.