, ▁studio , ▁Cot ton ▁Avenue ▁office , ▁and ▁both ▁R ear ▁Exit ▁and ▁No ▁Exit ▁Music ▁Comp an ies . ▁Poly gram ▁received ▁all ▁master ▁record ings , ▁musical ▁copy right s , ▁existing ▁t apes , ▁records , ▁and ▁other ▁property . ▁Another ▁st ip ulation ▁of ▁the ▁final ▁agreement ▁was ▁the ▁creation ▁of ▁a ▁special ▁fund ▁to ▁pay ▁off ▁other ▁credit ors ▁over ▁the ▁next ▁seven ▁years . ▁Wal den ▁received ▁ 1 0 0 % ▁of ▁the ▁company ▁stock ▁after ▁re organ ization , ▁leaving ▁F enter ▁out . ▁ ▁In ▁January , ▁ 1 9 8 3 , ▁Wal den ▁and ▁F enter ▁rest ruct ured ▁their ▁business ▁partners hip ▁and ▁announced ▁that ▁Cap ric orn ▁was ▁re le asing ▁its ▁first ▁record ▁in ▁ 3 ▁years ▁with ▁the ▁CBS ▁Columbia ▁Label ▁album ▁S weet ▁Young ▁Th ing ▁by ▁Rick ▁Christian . ▁ ▁The ▁album , ▁unfortunately , ▁did ▁not ▁rev ive ▁the ▁label ’ s ▁name ▁recognition ▁like ▁Wal den ▁and ▁F enter ▁had ▁hoped , ▁but ▁neither ▁partner ▁was ▁d eter red . ▁F enter ▁made ▁an ▁attempt ▁in ▁July ▁ 1 9 8 3 ▁to ▁rev ive ▁the ▁label , ▁but ▁that ▁effort ▁dissol ved ▁when ▁he ▁had ▁a ▁heart ▁attack ▁in ▁the ▁midst ▁of ▁comple ting ▁negoti ations ▁with ▁Warner ▁B ros . ▁Records ▁and ▁died ▁at ▁ 4 7 . ▁ ▁A ▁Cap ric orn ▁Records ▁liquid ation ▁sale ▁event ▁at ▁the ▁Ma con ▁Col ise um ▁in ▁the ▁summer ▁of ▁ 1