WTF?
You're being disingenuous.
Step 1, decide to shut down.
Step 2, freeze everything. And I do mean everything.
Step 3a, begin liquidation
Step 3b, have everyone that could possibly consider themselves a creditor to the company submit documentation of debt.
Step 3c, verify that your shareholder information is correct
Step 4b, verify debts, dispute and resolve if applicable
Step 4c, resolve any shareholder ownership issues
Step 5, Once enough assets have been liquidated from step 3a to cover all debts from step 4b, pay them all. If you run out of assets and still don't have enough, switch to seniority. Starting from the most senior debts, pay all or in proportion until you run out of money, advancing down the seniority levels. Example: If you owe $10 to 1 senior creditor and $10 each to 9 juniors, and you have $50, you pay the senior guy $10 and the juniors each get $4.44.
Guess who the senior creditor is, buddy?
But I am doing it nicer, and paying myself after I pay everyone else. Selling a single to cover a little of CPA's loan is simply a convenience.
Let me say this part very clearly so that you understand it. Your plan to preferentially offset one shareholder, at assumed face value, is active outright fraud. You need to stop what you are doing right now and start taking this seriously, go back to step 1 and work through the process the right way.
No, you're a clueless jerk. It's not preferentially affecting anyone. I have around 300 bitcoins worth of shares I'm working on dispersing right now. Paying those 300 bitcoins out to the remaining shareholders would mean they already got a bigger share than we did based on ownership. Stop being a fucktard.