Red numbers would show up on an income statement, not a balance sheet.
Although the movie is suppose to take place in the USA, when Adam is giving his apology at the end of the movie in the arena to the Owner and the VIP season ticket holders, you can see the Maple Leaf flag of Canada behind him. Hockey rinks in the US and Canada have both flags as does this as seen in this movie, if teams from each country play there, as is both national anthems.
This is supposed to be in Denver, Co...well on the hockey rink boards there is the sponsor of Tim Hortons, there is not a Tim Hortons in Colorado and the closest one is 1000's of miles away.
Janet would not allow Adam to miss the anniversary event..
The only 'real' part of Colorado was the beauty shot of downtown Denver.