1. Have copies of (i) 3 years of tax returns, (ii) 3 years and year-to-date profit and loss statements (iii) Premise Lease (iv) Detailed Fixtures and Equipment List (v) Last Health Inspection Report (vi) Equipment Leasing Contracts, Rental Contract, License and Permits. 
2. Prepare a financial analysis to "Recast" or "Adjust" the net income to reflect the true owner's discretionary cash flow. 
3. Increase the restaurant's "Curb Appeal." Bring all deferred maintenance up to date, clean up the restaurant, replace worn-out equipment, and make sure all out-of-compliance health department items have been corrected. 
4. Remove all items from the restaurant that are not included in the sale, i.e. any personal wall hangings, computers, etc. If it is necessary to keep some of these items in place until after the close of escrow please make sure the equipment & fixtures list clearly states they are not include in the sale.

Owning and running a business is one of the most difficult and exhausting careers. You've invested a lot of blood sweat and tears into your business, not to mention plenty of money. Spend the time to prepare your business for market and get top dollar for it!