It would have been an interesting strategy for PTSC and TPL to both deposit $4M into PDS' bank account before the 10q so that they could've reported a cash balance of $10.9M instead of $2.9M.
They could've turned around and had PDS write checks back to each company for $4M each tomorrow. Not sure if that's "proper" accounting, lol, but sure would have given some of these "ongoing negotiations" some food for thought!