The sale agreement and closing statement, the deposit of proceeds into the couple's account, transfers to the U.S. enterprise account, and then the lease, equipment contracts and deposits paid from that account. Each link should be a dated document, with no unexplained gaps.
Follow the money from the closing table to the roaster
Source and path of funds are reviewed together. Source is shown by the Canadian store's sale agreement, the closing statement from the lawyer or notary, and the bank statement showing the proceeds landing. If the store had been financed, include the payout of any loan so the net proceeds are clear.
Path is shown by the transfer from that account to the U.S. enterprise account and then by every commitment made from it: the lease deposit, equipment invoices marked paid, contractor deposits, and the initial inventory order. Keep receipts in the enterprise's name, not a personal card.
Where part of the capital comes from savings unrelated to the sale, document those separately with statements going back far enough to show accumulation. A consular officer reads this trail before the business plan, and an unexplained transfer through a relative or a cash withdrawal breaks it. Do not tidy up the trail after the fact; explain it.
Hypothetical example: A craft-chocolate maker sells a Canadian shop and uses the proceeds for a U.S. production kitchen. The first review should produce a numbered funds ledger from sale contract through deposit, transfer and each enterprise payment.
The closing statement and consecutive bank records settle both origin and movement of the money. A purchase paid personally before the enterprise account is opened can be explained, but it still needs a receipt and account trail. Do not substitute a projected expense for a paid or binding commitment: the review must show that capital is irrevocably committed, at risk, and connected to the operating enterprise.