$1.750.000$ (Purchase Assets) + $250.000 (Opportunity Payment) + $143000 (Cash) - $426.000 (Liabilities)= $1.717.000 (Cash) http://www.sec.gov/Archives/edgar/data/1382085/000126246312000083/dbyc_item1018k.htm http://www.sec.gov/Archives/edgar/data/1382085/000126246312000083/exhibit105.htm