Sole owner began business in 2003. Changed to S Corp 12/31/04. Filed papers to dissolve S Corp on 12/06/2006. Final 2006 1120S Corp Tx Return in need of assistance. Assets & Liab belong to owner; OK to zero out accts to S/H capital? Owner is filing Sch C in 2007 and will probably convert to an LLC in 2008. Owner didn't do his due diligence. Is there an "easy" to convert from S Corp to SP? Thanks in advance for any assistance.