This is a corporate bankruptcy? Then you should have a bankruptcy lawyer advising you. (Or are you an unincorporated business, in which case you should still have a bankruptcy lawyer advising you given the potential complexity of having personal liability for payroll and business debts.)
You appear to be stating that you received payment in full for customers for merchandise / parts, and now that you are in financial trouble want to both keep the customers' money and sell their paid-for merchandise to third parties so as to gain some cash flow. That sounds like a recipe for disaster to me.

