On January 1, 2013, NewTune Company exchanges 19,336 shares of its common stock for all of the outstanding shares of On-the-Go, Inc. Each of NewTune?s shares has a $4 par value and a $50 fair value. The fair value of the stock exchanged in the acquisition was considered equal to On-the-Go?s fair value. NewTune also paid $45,450 in stock registration and issuance costs in connection with the merger. Several of On-the-Go?s accounts have fair values that differ from their book values on this date: PROBLEM CONTINUES IN DOCUMENTS