Alvin$$s Music Inc. $($AMI$)$ was formed in $2012$ by Alvin Jones and Theona Smith. Alvin and Theona officially incorporated their store on June $12,2013.$ AMI sells $($retail$)$ all kinds of music$-$related products including musical instruments, sheet music, CDs$,$ and DVDs$.$ Alvin owns $60$ percent of the outstanding common stock of AMI and Theona owns the remaining $40$ percent.