Note 2 ? OSLH/GGH Transaction On October 20, 2014, the Company purchased all of the outstanding common stock of Go Green Hydroponics Inc. (?GGH?, ?Go Green?, or ?Predecessor?) for a gross amount of $1,800,000, before a working capital adjustment, pursuant to which GGH became the predecessor to the Company. In conjunction with the GGH acquisition, the Company entered into a debt financing arrangement for $1,900,000. For additional information, see Note 9. Direct transaction costs associated with the GGH acquisition were $253,495. These costs included $223,500 in common stock issued to TCA Global Credit Master Fund, LP in exchange for advisory services related to the acquisition, and various professional fees and other related costs. These acquisition costs have been expensed as incurred and classified within operating expenses. These transaction costs were substantially all incurred at the time of the acquisition. In addition, during the three months ended May 31, 2015, we recorded a reduction to acquisition costs of $90,181 and for the period from October 21, 2014 to May 31, 2015, we recorded additional acquisition costs of $81,350 due to a make-whole provision in the TCA advisory services fee agreement. See Note 9. The GGH transaction has been accounted for using the acquisition method of accounting, whereby the total purchase price was allocated to the identifiable net assets acquired based on their respective estimated fair values, and the excess of the purchase price over the estimated fair values of these identifiable net assets was allocated to goodwill. This allocation is preliminary and subject to adjustment based on final assessment of the fair values of the identifiable assets and liabilities acquired. The preliminary estimated fair value of assets and liabilities that were pushed down to GGH was determined by management. The items with the highest likelihood of changing upon finalization of the valuation process are one trade name and goodwill. The adjustments, if any, arising out of the completion of