My sister started a website called Mouse Savers. She has always loved Mickey Mouse and anything Walt Disney. Her website offers a social integration service, connecting Disney vendors and Disney consumers. I was shocked when my sister collected over $1,000,000 in sales revenue during her first year of business. Her websites popularity has grown consistently. After seeing the exponential growth in the first five years, I believe this website has even more potential. I asked my sister if she would sell her website business to me (so she can spend more time with my nieces & nephews). My sisters lawyer contacted me yesterday, and stated a purchase price of $4,500,000. I do not know how this figure was computed. Why is the purchase price different than the balance sheets net assets

The MouseSavers 12/31/2014 balance sheet includes: accounts receivable $2,330,000, note payable $500,000, discount on note payable $100,000. The corresponding fair values are: accounts receivable $2,330,000, note payable $490,000, discount on note payable $100,000.