Was the card used for business expenses?  Were they deducted by the corporation when incurred?  Or was it used for personal expenses?

I'm not sure I would have filed a final 1120-S when there were still outstanding expenses, if they had not been deducted already.  They look more like Schedule K-1 items that would pass through as the shareholder contributed capital.  Then you wouldn't be stuck with a $3K annual limit.