Treatment of Negative Cash Balances

Genuinely if we think , how is it possible then we can get an easy answer . Because when it happens ( Cash paid to someone or for expenses ) , someone definitely did, it means on behalf paid by him/her. So now you will have to credit those people who paid on behalf of the company. 

I understand that but the problem here is all these amounts aren't real and are just projections i.e. based on a growth pattern and thus I'm apprehensive about adding or subtracting from any of the values as they're all provided by the client