Martin and Jude were longtime friends. When the two met during one of their college reunions, Martin invited Jude to form a business partnership with him. Martin narrated to his friend how he started his small business on January 2, 2018. The business according to him after these 2 years is doing well. On January 1, 2020, Jude accepted his friend's invitation to be his partner on his online product delivery services. Martin will be investing the assets and liabilities of his sole proprietorship business into the partnership. The following is Martin Online Delivery Services post-closing balance as of December 31, 2019.