The company has no capital balance. On the contrary, it has -$10, 000 in debt since the amount in liability exceeds its cash after liquidation. Liquidation by its very meaning implies bankruptcy(the company can no longer meet its financial obligation) . I'm saying that If the company is being liquated and has no other asset beside its $20, 000 and if the company has to pay $30, 000 in debt.This is pretty intitutive, isn't It?