Xiaobai Tu I140 REF(ability to pay)

I got REF for my I140 (eb2). Here is my case:
I filed my PERM in Dec. 2006. I filed my I140 in Jan. 2007. When I filed my I140, I only provided the bank statements of my company. Now I got REF on ability to pay.

In 2006, my company's net income was negative and current net assets was about 5k that was much less than the proffered wage; my salary was 15k less than the proffered wage. My salary has been raised to few hundreds more than the proffered wage since this March. According to Yates' memo "the petitioner not only is employing the beneficiary but also has paid or currently is paying the proffered wage" should be considered as having the ability to pay. But my attorney said my case could be denied because we are not able to show the ability to pay on 2006. She said ability to pay is measured at the time the job is initially offered, that is when the labor certification is filed, and ability to pay must continue throughout the course of the case until the I-485 is approved. Any expert can give me any idea to overcome this issue?

thank you all.