Bruja,
I dont find any of the numbers "glaring" or too high, and maybe a re-look at the facts as stated by Mr. Lawe is in order. As stated by both Mr. Hurt and Mr. Lawe, Jim & Ted began trading as of December 1st, 2011. Mr. Lawe retook the property as of May 24th, 2012. That is a time period of nearly 6 full months.
I point this out because of your question #4 above: "One I find most out there is the insurance. The $23000 USD property insurance bill is really accurate for only 3 months?" - The time frame is not 3 months, but 6 months, and that has been pro-rated. When considering the cost of all the necessary insurance on the property including the very expensive tropical hurricane insurance, I do not find this amount out of the ordinary.
Your question #2 about the payroll is interesting and noteworthy. When we first saw Sheryl at Sea Splash, the first words we heard her utter to one of the employees was "how much money did Mr. Hurt owe you?" One of her first duties was making the past debts right as to not hurt any innocent parties in this matter. This same thought process may answer some of your other questions as well.
Living Social does make payments just as has been mentioned. They break the payments into several installments, the first one coming within a month of the date of their offering. This is how they operate and explains why nothing could really be stated by Sea Splash until Living Social determined how best to handle this situation. Any comments would have been premature.
As for Jim and Ted, neither are on the island, Ted left sometime in April or early May, and Jim left days after Mr. Lawe retook the property.