Use accurate investment and banking records together with the effective terms for outstanding amounts.
Reconcile the payment history
A schedule should show what actually occurred and what remains contingent. The evidence should not imply that the entire contribution reached the enterprise when only part has moved.
Start from the event that generated the funds and trace ownership, transfers, conversions and accounts through to the actual investment, keeping genuine dates and amounts rather than presenting a simplified summary. Far enough to show that the funds were lawfully obtained by the deceased, using the records that reasonably exist: the estate grant and distribution, and evidence of the deceased's employment, property sales or savings from which the estate was built. The deed of sale and statement of adjustments, the registered title history back to the parents' acquisition, the marketing board's quota-transfer records, and the parents' tax returns showing the disposition and prior farm income. The registered mortgage, deed and lender's appraisal can corroborate this secured transaction, but current policy does not make the farmland's entire acquisition history a categorical condition for contributed cash proceeds. USCIS does not expect every dollar of a forty-year operation to be tied to a pay stub, but it does expect a coherent history supported by tax returns, corporate financial statements, the original purchase documents for the land and the records of the quota exchange.