Entry-level evidence, not summaries: bank statements, wire confirmations, supplier and equipment invoices, the lease, payroll filings, the general ledger with adjusting journal entries, and the accountant's signed reconciliation memo. Keep source-of-funds documents separate, since an account balance alone does not show the lawful origin and path of your capital.
Build a per-entry evidence index
Give each disputed line a row: the amount, the date, the account, the document that proves it, and the explanation for why the two reports differ. Note where a document is still being requested from a bank or supplier rather than leaving a blank. Where equipment was ordered but not yet in production use, keep the purchase order, deposit receipt and delivery terms; genuine prelaunch commitments can matter even before first sales.
A statement showing a large balance may show an account balance without establishing beneficial ownership, transferability or qualifying commitment. Ask first for the price to be allocated across land, buildings, equipment, livestock, inventory, goodwill and any residence, because that allocation is what separates business capital from personal assets. The first review should reconcile the bank trail with the purchase documents, business account and operating plan. Keep the wire confirmations, the escrow instructions and the closing statement, because these are the documents that answer the question.