I am doing a 1120.

Company lost $183K this year and is dissolving.

I've entered the P&L.  Any need for the Balance Sheet?  I can't imagine why.  They have no assets, just loss.  

Might someone want to buy it just for the NOL which is now $325K? Is that a thing?

Where would I enter the loss so that it adds to the NOL for next year?  But there is no next year.

Thanks in advance, Christopher