Filing fees range from approximately $300 to $900, and legal fees range from approximately $1,000 to $4,000, depending upon the extent of the documentation. There may also be some accounting fees ($500 to $1,500) relative to the S corporation election and other accounting issues.
Antoine Laurent Lavoisier The Law of Conservation of Mass (or Matter) in a chemical reaction can be stated thus: In a chemical reaction, matter is neither created nor destroyed. It was discovered by  Antoine Laurent Lavoisier (1743-94) about 1785. However, philosophical speculation and even some quantitative experimentation preceeded him.
Neither energy nor mass can be created or destroyed. Although energy can change forms, all energy in a closed system and must remain constant. The law of Conservation of Mass: Mass can not be created or destroyed. The law of Conservation of Energy: Energy can not be created or destroyed.