So, first, let me explain about the lease. If it’s under the Franchisor name, they usually do that to protect the space. One of the reasons being exactly what is happening. They have control of the space even if the operator/franchisee is failing. You don’t worry about the shopping center/ landlord really yet. You will either be "abandoning" your sublease or "affirming" it, if you wanted to stay. You are not wanting to continue, so make sure you let your counsel know you want to abandon your sublease. This is probably a violation of your franchise agreement, but it’s going to be covered in your bk anyway. The ongoing arrangements you have are called "executory" contracts. You not going to affirm any of these. The franchisee, the landlord if he has a claim, will all be filing claims in your bk but that has nothing to do with your continued operations. You can cease them if you don’t see any prospect for going forward. I don’t know how long you were in business, but it sounds like you were undercapitalized.

Your counsel will have to advise you as to your tax liabilities; wages owed your employees; etc. Certain debts have certain priorities in bk. But these are all part of your bk’s legal proceedings. PLEASE ask him for advice.