diff --git a/backup_restore/pubspec.lock b/backup_restore/pubspec.lock
index d61f9c8..1c2e65a 100644
--- a/backup_restore/pubspec.lock
+++ b/backup_restore/pubspec.lock
@@ -28,7 +28,7 @@ packages:
       name: async
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "2.6.1"
+    version: "2.8.1"
   base32:
     dependency: transitive
     description:
@@ -63,7 +63,7 @@ packages:
       name: charcode
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.2.0"
+    version: "1.3.1"
   clock:
     dependency: transitive
     description:
@@ -217,7 +217,7 @@ packages:
       name: meta
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.3.0"
+    version: "1.7.0"
   path:
     dependency: transitive
     description:
@@ -348,7 +348,7 @@ packages:
       name: test_api
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "0.3.0"
+    version: "0.4.2"
   toml:
     dependency: transitive
     description:
diff --git a/base/lib/base/kin_account_context.dart b/base/lib/base/kin_account_context.dart
index bbe4d48..da45a6d 100644
--- a/base/lib/base/kin_account_context.dart
+++ b/base/lib/base/kin_account_context.dart
@@ -4,6 +4,7 @@ import 'dart:typed_data';
 import 'package:decimal/decimal.dart';
 import 'package:kin_base/base/kin_environment.dart';
 import 'package:kin_base/base/models/kin_balance.dart';
+import 'package:kin_base/base/models/solana/instruction.dart';
 import 'package:kin_base/base/models/stellar_base_type_conversions.dart';
 import 'package:kin_base/base/network/api/agora/model_to_proto.dart';
 import 'package:kin_base/base/network/services/kin_service.dart';
@@ -65,9 +66,8 @@ abstract class KinPaymentReadOperationsAltIdioms {
 
 
 abstract class  KinPaymentReadOperations implements KinPaymentReadOperationsAltIdioms {
-
-  Future<QuarkAmount> calculateFee(int numberOfOperations);
-
+  //TODO: Observe Payment
+  //TODO: GetPaymentsForTransactionHash
 }
 
 abstract class KinPaymentWriteOperationsAltIdioms {
@@ -257,23 +257,6 @@ class KinAccountContextBase implements KinAccountReadOperations , KinPaymentRead
     return account.balance;
   }
 
-  @override
-  Future<QuarkAmount> calculateFee(int numberOfOperations) async {
-    if (await service.canWhitelistTransactions()) {
-      return KinAmount.zero.toQuarks();
-    }
-    else {
-      var minFee = await storage.getMinFee();
-
-      if (minFee == null) {
-        minFee = await service.getMinFee();
-        await storage.setMinFee(minFee);
-      }
-
-      return QuarkAmount(minFee.value! * numberOfOperations);
-    }
-  }
-
   @override
   Future<bool> clearStorage({Callback<bool>? clearCompleteCallback}) async {
     log!.log("clearStorage");
@@ -398,7 +381,7 @@ class KinAccountContextBase implements KinAccountReadOperations , KinPaymentRead
     catch(e) {
       var accounts = await service.resolveTokenAccounts(accountId);
 
-      var maybeResolvedAccountId = accounts.isNotEmpty ? accounts.first.asKinAccountId() : accountId ;
+      var maybeResolvedAccountId = accounts.isNotEmpty ? accounts.first.key.asKinAccountId() : accountId ;
 
       var account2 = await service.getAccount(maybeResolvedAccountId) ;
 
@@ -408,7 +391,7 @@ class KinAccountContextBase implements KinAccountReadOperations , KinPaymentRead
         accountResolved = account2!.copy(
           id: accountId,
           key: PublicKey.fromBytes(accountId.value),
-          tokenAccounts: accounts,
+          tokenAccounts: accounts.map((e) => e.key).toList(),
         );
 
       } else {
@@ -490,7 +473,7 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
   AppInfoProvider? appInfoProvider;
 
   KinAccountContextImpl._(executors, KinService service, Storage storage,
-      KinAccountId accountId, this.appInfoProvider, KinLoggerFactory logger)
+      KinAccountId accountId, this.appInfoProvider, KinLoggerFactory logger, bool shouldAutoMergeTokenAccounts)
       : super(executors, service, storage, accountId, logger);
 
   static Uint8List? _generateRandomPrivateKey() {
@@ -512,7 +495,8 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
         env.storage,
         newAccount.id,
         envAgora.appInfoProvider,
-        env.logger
+        env.logger,
+        env.shouldAutoMergeTokenAccounts
     );
   }
 
@@ -525,10 +509,28 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
         env.storage,
         accountId,
         envAgora.appInfoProvider,
-        env.logger
+        env.logger,
+        env.shouldAutoMergeTokenAccounts
     );
   }
 
+  Future<List<KinTokenAccountInfo>> mergeTokenAccountIfNecessary() async {
+    var account = await storage.getAccount(accountId);
+    var privateKey = account?.key as PrivateKey;
+    if(account?.status is KinAccountStatusRegistered && account != null && (account).tokenAccounts.length > 1) {
+      List<KinTokenAccountInfo> tokenAccounts = List.empty();
+      service.mergeTokenAccounts(accountId, privateKey, appInfoProvider!.appInfo!.appIndex).then((value) => 
+      {
+          storage.updateAccountInStorage(account.copy(tokenAccounts: value.map((e) => e.key).toList())),
+          tokenAccounts = value
+      });
+      return tokenAccounts;
+    }
+    else {
+      return List.empty();
+    }
+  }
+
   @override
   Future<KinAccount?> getAccount({bool forceUpdate = false, Callback<KinAccount?>? accountCallback}) async {
     log!.log("getAccount");
@@ -594,7 +596,7 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
 
       try {
         var resolveTokenAccounts = await service.resolveTokenAccounts(accountId);
-        var resolvedAccount = await storage.updateAccountInStorage(accountToStore.copy(tokenAccounts: resolveTokenAccounts));
+        var resolvedAccount = await storage.updateAccountInStorage(accountToStore.copy(tokenAccounts: resolveTokenAccounts.map((e) => e.key).toList()));
 
         print('-- Resolved account: $resolvedAccount');
 
@@ -618,7 +620,7 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
       serviceExistingAccount = await service.getAccount(account.id);
     }
     catch(e) {
-      existingTokenAccounts = await service.resolveTokenAccounts(account.id);
+      existingTokenAccounts = (await service.resolveTokenAccounts(account.id)).map((e) => e.key).toList();
     }
 
     return serviceExistingAccount != null ||
@@ -689,11 +691,6 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
           service.invalidateBlockhashCache();
           continue;
         }
-        else if (e is InsufficientFeeInRequestError) {
-          var minFee = await service.getMinFee();
-          storage.setMinFee(minFee);
-          continue;
-        }
         else if (e is UnknownAccountInRequestError) {
           var delay = invalidAccountErrorRetryStrategy.nextDelay()!;
           log!.log("Waiting $delay ms...");
@@ -724,7 +721,7 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
     } else {
       var resolveTokenAccounts = await service.resolveTokenAccounts(accountId);
 
-      var resolvedAccount = await storage.updateAccountInStorage(account!.copy(tokenAccounts: resolveTokenAccounts));
+      var resolvedAccount = await storage.updateAccountInStorage(account!.copy(tokenAccounts: resolveTokenAccounts.map((e) => e.key).toList()));
 
       log!.log('_buildPaymentTransaction> account(resolved token account): $resolvedAccount');
 
@@ -741,11 +738,12 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
     } else {
       paymentItems = await Future.wait( payments.map((paymentItem) async {
         var destinationTokenAccounts = await service.resolveTokenAccounts(paymentItem.destinationAccount) ;
-        return paymentItem.copy(destinationAccount: destinationTokenAccounts.first.asKinAccountId());
+        return paymentItem.copy(destinationAccount: destinationTokenAccounts.first.key.asKinAccountId());
       }));
     }
 
-    var fee = await calculateFee(payments.length);
+    List<Instruction> createAccountInstructions = new List.empty();
+    List<PrivateKey> additionalSigners = new List.empty();
 
     var transaction = service.buildAndSignTransaction(
         sourceAccount.ownerKey,
@@ -753,7 +751,8 @@ class KinAccountContextImpl extends KinAccountContextBase with KinAccountContext
         sourceAccount.nonce,
         paymentItems,
         memo,
-        feeOverride ?? fee
+        createAccountInstructions,
+        additionalSigners
     );
 
     if (transaction is StellarKinTransaction) {
diff --git a/base/lib/base/kin_environment.dart b/base/lib/base/kin_environment.dart
index 0484563..93f07ea 100644
--- a/base/lib/base/kin_environment.dart
+++ b/base/lib/base/kin_environment.dart
@@ -27,9 +27,10 @@ class KinEnvironment {
   final Storage storage;
   final ExecutorServices executors;
   final NetworkOperationsHandler networkHandler;
+  final bool shouldAutoMergeTokenAccounts;
 
   KinEnvironment(this.networkEnvironment, this.logger, this.service,
-      this.storage, this.executors, this.networkHandler);
+      this.storage, this.executors, this.networkHandler, this.shouldAutoMergeTokenAccounts);
 
   Future<bool> importPrivateKey(PrivateKey privateKey, [ Callback<bool>? callback ]) async {
     var accountId = KinAccountId.fromPrivateKey(privateKey);
@@ -76,6 +77,7 @@ class KinEnvironmentAgora extends KinEnvironment {
   final InMemoryInvoiceRepositoryImpl invoiceRepository =
       InMemoryInvoiceRepositoryImpl();
   final AppInfoProvider appInfoProvider;
+  final bool shouldAutoMergeTokenAccounts;
 
   KinEnvironmentAgora(
       this.managedChannel,
@@ -85,9 +87,10 @@ class KinEnvironmentAgora extends KinEnvironment {
       Storage storage,
       ExecutorServices executors,
       NetworkOperationsHandler networkHandler,
+      this.shouldAutoMergeTokenAccounts,
       this.appInfoProvider)
       : super(networkEnvironment, logger, service, storage, executors,
-            networkHandler);
+            networkHandler, shouldAutoMergeTokenAccounts);
 
 
   factory KinEnvironmentAgora.build(NetworkEnvironment networkEnvironment, {
@@ -100,6 +103,7 @@ class KinEnvironmentAgora extends KinEnvironment {
     ExecutorServices? executors,
     NetworkOperationsHandler? networkHandler,
     AppInfoProvider? appInfoProvider,
+    bool? shouldAutoMergeTokenAccounts
 }) {
 
     logger ??= KinLoggerFactoryImpl(enableLogging) ;
@@ -139,7 +143,9 @@ class KinEnvironmentAgora extends KinEnvironment {
       storage = storageBuilder!(networkEnvironment: networkEnvironment) ;
     }
 
-    var agora = KinEnvironmentAgora(managedChannel, networkEnvironment, logger, service, storage, executors, networkHandler, appInfoProvider);
+    shouldAutoMergeTokenAccounts ??= true;
+
+    var agora = KinEnvironmentAgora(managedChannel, networkEnvironment, logger, service, storage, executors, networkHandler, shouldAutoMergeTokenAccounts, appInfoProvider);
 
     return agora ;
   }
diff --git a/base/lib/base/models/kin_account.dart b/base/lib/base/models/kin_account.dart
index bc81716..592dd91 100644
--- a/base/lib/base/models/kin_account.dart
+++ b/base/lib/base/models/kin_account.dart
@@ -1,5 +1,6 @@
 import 'dart:typed_data';
 
+import 'package:kin_base/base/models/kin_amount.dart';
 import 'package:kin_base/base/tools/base58.dart';
 import 'package:kin_base/base/tools/extensions.dart';
 import 'package:kin_base/stellarfork/key_pair.dart';
@@ -117,3 +118,11 @@ class KinAccount {
     return 'KinAccount{key: $key, id: $id, tokenAccounts: $tokenAccounts, balance: $balance, status: $status}';
   }
 }
+
+class KinTokenAccountInfo{
+  final PublicKey key;
+  final KinAmount balance;
+  final PublicKey? closeAuthority;
+
+  KinTokenAccountInfo(this.key, this.balance, this.closeAuthority){}
+}
diff --git a/base/lib/base/models/solana/programs.dart b/base/lib/base/models/solana/programs.dart
index 3ff3fb5..3f45dc3 100644
--- a/base/lib/base/models/solana/programs.dart
+++ b/base/lib/base/models/solana/programs.dart
@@ -1,12 +1,13 @@
 import 'dart:convert';
 import 'dart:typed_data';
-
 import 'package:kin_base/base/models/key.dart';
 import 'package:kin_base/base/models/kin_amount.dart';
 import 'package:kin_base/base/models/quark_amount.dart';
 import 'package:kin_base/base/tools/base58.dart';
 import 'package:kin_base/base/tools/byte_in_out_buffer.dart';
 import 'package:kin_base/base/tools/extensions.dart';
+import 'package:kin_base/stellarfork/xdr/xdr_type.dart';
+import 'package:pointycastle/digests/sha256.dart';
 
 import 'instruction.dart';
 
@@ -171,6 +172,113 @@ class CreateAccount {
   }
 }
 
+final Uint8List SYS_VAR_RENT_KEY = Base58().decode("SysvarRent111111111111111111111111111111111");
+
+class Address {
+  final int maxSeeds = 16;
+  final int maxSeedLength = 32;
+
+  PublicKey? createProgramAddress(PublicKey program, Uint8List seeds) {
+    if(seeds.length > maxSeeds) {
+      throw Exception("too many seeds");
+    }
+
+    var h = SHA256Digest();
+
+    for (var s in seeds) {
+      if(s.bitLength > maxSeedLength) {
+        throw Exception("max seed length exceeded");
+      }
+      try {
+        h.update(Uint8List.fromList([s]), 0, s.bitLength);
+      } catch (e) {
+        throw Exception("failed to hash seed " + e.toString());
+      }
+    }
+
+    for(var v in [program.value, "ProgramDerivedAddress".toBytesUTF8()]) {
+      try {
+        h.update(v ?? Uint8List.fromList(List.empty()), 0, v!.length);
+      } catch (e) {
+        throw Exception("failed to hash seed " + e.toString());
+      }
+    }
+
+    var pub;
+    h.doFinal(pub, 0);
+
+    try {
+      // TEST the key curve
+      var a = XdrCurve25519Public(pub);
+    } catch (e) {
+      return PublicKey(pub);
+    }
+    throw Exception("invalid public key");
+  }
+
+  PublicKey? findProgramAddress(PublicKey program, Uint8List seeds) {
+    var maxUint8 = (1 << 8) - 1;
+    var bumpSeed = Uint8List(maxUint8);
+
+    for(var i = 0; i < maxUint8; i++) {
+      try {
+        seeds.add(bumpSeed.single);
+        return createProgramAddress(program, seeds);
+      } catch (e) {
+        bumpSeed[0]--;
+      }
+    }
+    return null;
+  }
+}
+
+class AssociatedTokenProgram {
+    static final PublicKey PROGRAM_KEY = PublicKey.fromBytes(Uint8List.fromList([
+    140, 151, 37, 143, 78, 36, 137, 241, 187, 61, 16, 41, 20, 142,
+    13, 131, 11, 90, 19, 153, 218, 255, 16, 132, 4, 142, 123, 216,
+    219, 233, 248, 89
+  ]));
+
+  PublicKey? getAssociatedAccount(PublicKey wallet, PublicKey mint) {
+    return Address().findProgramAddress(
+      PROGRAM_KEY, 
+      Uint8List.fromList([
+        ...(wallet.value as Uint8List), 
+        ...(TokenProgram.PROGRAM_KEY.value as Uint8List), 
+        ...(mint.value as Uint8List)
+      ])
+    );
+  }
+}
+
+class AssociatedTokenProgramCreateAssociatedTokenAccount {
+  final PublicKey subsidizer;
+  final PublicKey wallet;
+  final PublicKey mint;
+
+  AssociatedTokenProgramCreateAssociatedTokenAccount(
+    this.subsidizer, this.wallet, this.mint);
+
+  late final addr = AssociatedTokenProgram().getAssociatedAccount(wallet, mint) as PublicKey;
+
+  Instruction? _instruction;
+
+  Instruction? get instruction {
+    return  _instruction ??= Instruction.newInstruction(
+        AssociatedTokenProgram.PROGRAM_KEY, 
+        new Uint8List(0), [
+        AccountMeta.newAccountMeta(subsidizer, true),
+        AccountMeta.newAccountMeta(addr, false),
+        AccountMeta.newReadonlyAccountMeta(wallet, false),
+        AccountMeta.newReadonlyAccountMeta(mint, false),
+        AccountMeta.newReadonlyAccountMeta(SystemProgram.PROGRAM_KEY, false),
+        AccountMeta.newReadonlyAccountMeta(TokenProgram.PROGRAM_KEY, false),
+        AccountMeta.newReadonlyAccountMeta(PublicKey.fromBytes(SYS_VAR_RENT_KEY), false)
+        ]
+      );
+  }
+}
+
 class TokenProgram {
   // Reference: https://github.com/solana-labs/solana-program-library/blob/11b1e3eefdd4e523768d63f7c70a7aa391ea0d02/token/program/src/state.rs#L125
   int accountSize = 165;
@@ -186,9 +294,6 @@ class TokenProgram {
     70, 206, 235, 121, 172, 28, 180, 133, 237, 95, 91, 55,
     145, 58, 140, 245, 133, 126, 255, 0, 169
   ]));
-
-  static final Uint8List SYS_VAR_RENT =
-      Base58().decode("SysvarRent111111111111111111111111111111111");
 }
 
 class TokenProgramCommand {
@@ -353,17 +458,14 @@ class TokenProgramInitializeAccount {
   Instruction? _instruction;
 
   Instruction? get instruction {
-    if (_instruction == null) {
-      _instruction = Instruction.newInstruction(programKey,
+    return  _instruction ??= Instruction.newInstruction(programKey,
           TokenProgramCommandInitializeAccount().value.toUint8List(), [
         AccountMeta.newAccountMeta(account, true),
         AccountMeta.newReadonlyAccountMeta(mint, false),
         AccountMeta.newReadonlyAccountMeta(owner, false),
         AccountMeta.newReadonlyAccountMeta(
-            PublicKey.fromBytes(TokenProgram.SYS_VAR_RENT), false)
+            PublicKey.fromBytes(SYS_VAR_RENT_KEY), false)
       ]);
-    }
-    return _instruction;
   }
 }
 
@@ -384,8 +486,7 @@ class TokenProgramTransfer {
   Instruction? _instruction;
 
   Instruction? get instruction {
-    if (_instruction == null) {
-      _instruction = Instruction.newInstruction(
+    return  _instruction ??= Instruction.newInstruction(
           programKey,
           Uint8List.fromList([
             TokenProgramCommandTransfer().value,
@@ -396,8 +497,6 @@ class TokenProgramTransfer {
             AccountMeta.newAccountMeta(destination, false),
             AccountMeta.newAccountMeta(owner, true)
           ]);
-    }
-    return _instruction;
   }
 }
 
@@ -479,6 +578,26 @@ class SetAuthority {
   }
 }
 
+class CloseAccount {
+  final PublicKey account;
+  final PublicKey dest;
+  final PublicKey owner;
+
+  CloseAccount(this.account, this.dest, this.owner);
+
+  Instruction? _instruction;
+
+  Instruction? get instruction {
+    return  _instruction ??= Instruction.newInstruction(
+        TokenProgram.PROGRAM_KEY,
+        TokenProgramAuthorityTypeCloseAccount().value.toUint8List(), [
+        AccountMeta.newAccountMeta(dest, false),
+        AccountMeta.newAccountMeta(dest, false),
+        AccountMeta.newReadonlyAccountMeta(owner, false)
+        ]);
+  }
+}
+
 class MemoProgram {
   static final MemoProgram _instance = MemoProgram._();
 
@@ -503,11 +622,8 @@ class MemoProgramBase64EncodedMemo extends MemoProgram {
   Instruction? _instruction;
 
   Instruction? get instruction {
-    if (_instruction == null) {
-      _instruction = Instruction.newInstruction(
+    return  _instruction ??= Instruction.newInstruction(
           MemoProgram.PROGRAM_KEY, base64Value.toBytesUTF8());
-    }
-    return _instruction;
   }
 }
 
@@ -519,9 +635,6 @@ class MemoProgramRawMemo {
   Instruction? _instruction;
 
   Instruction? get instruction {
-    if (_instruction == null) {
-      _instruction = Instruction.newInstruction(MemoProgram.PROGRAM_KEY, bytes);
-    }
-    return _instruction;
+    return  _instruction ??= Instruction.newInstruction(MemoProgram.PROGRAM_KEY, bytes);
   }
 }
diff --git a/base/lib/base/network/api/agora/agora_v4_apis.dart b/base/lib/base/network/api/agora/agora_v4_apis.dart
index 4187e9f..3f0294a 100644
--- a/base/lib/base/network/api/agora/agora_v4_apis.dart
+++ b/base/lib/base/network/api/agora/agora_v4_apis.dart
@@ -4,6 +4,7 @@ import 'package:grpc/grpc.dart';
 import 'package:kin_base/base/models/invoices.dart';
 import 'package:kin_base/base/models/key.dart';
 import 'package:kin_base/base/models/kin_account.dart';
+import 'package:kin_base/base/models/kin_amount.dart';
 import 'package:kin_base/base/models/quark_amount.dart';
 import 'package:kin_base/base/models/solana/transaction.dart';
 import 'package:kin_base/base/models/stellar_base_type_conversions.dart';
@@ -117,13 +118,21 @@ class AgoraKinAccountApiV4 extends GrpcApi implements KinAccountApiV4, KinStream
   }
 
   @override
-  Future<KinServiceResponse<List<PublicKey>>> resolveTokenAccounts(KinAccountId accountId) async {
+  Future<KinServiceResponse<List<KinTokenAccountInfo>>> resolveTokenAccounts(KinAccountId accountId) async {
     var request = new ResolveTokenAccountsRequest(accountId: accountId.toProtoSolanaAccountId(), includeAccountInfo: true);
     var accounts = await _accountClient.resolveTokenAccounts(request);
 
-    var publicKeys = accounts.tokenAccountInfos.map((e) => e.accountId.toPublicKey()).toList();
-
-    return new KinServiceResponse(KinServiceResponseType.ok, publicKeys);
+    var publicKeys = accounts.tokenAccountInfos;
+
+    return new KinServiceResponse(
+      KinServiceResponseType.ok, 
+      publicKeys.map((e) => 
+        KinTokenAccountInfo(
+          PublicKey(e.accountId.toString()), 
+          KinAmount.fromInt(e.balance.toInt()), 
+          PublicKey(e.closeAuthority.toString())
+        )
+      ).toList());
   }
 
   @override
diff --git a/base/lib/base/network/api/kin_account_api_v4.dart b/base/lib/base/network/api/kin_account_api_v4.dart
index 9ca0324..64c143b 100644
--- a/base/lib/base/network/api/kin_account_api_v4.dart
+++ b/base/lib/base/network/api/kin_account_api_v4.dart
@@ -7,6 +7,7 @@ import 'kin_account_api.dart';
 
 abstract class KinAccountApiV4 extends KinAccountApi {
 
-  Future<KinServiceResponse<List<PublicKey>>> resolveTokenAccounts(KinAccountId accountId) ;
+  
+  Future<KinServiceResponse<List<KinTokenAccountInfo>>> resolveTokenAccounts(KinAccountId accountId) ;
 
 }
diff --git a/base/lib/base/network/services/kin_service.dart b/base/lib/base/network/services/kin_service.dart
index 0464d76..15c76af 100644
--- a/base/lib/base/network/services/kin_service.dart
+++ b/base/lib/base/network/services/kin_service.dart
@@ -1,35 +1,41 @@
 import 'dart:async';
 
+import 'package:kin_base/base/models/appidx.dart';
 import 'package:kin_base/base/models/key.dart';
 import 'package:kin_base/base/models/kin_account.dart';
 import 'package:kin_base/base/models/kin_memo.dart';
 import 'package:kin_base/base/models/kin_payment_item.dart';
-import 'package:kin_base/base/models/quark_amount.dart';
+import 'package:kin_base/base/models/solana/instruction.dart';
 import 'package:kin_base/base/models/transaction_hash.dart';
 import 'package:kin_base/base/stellar/models/kin_transaction.dart';
 import 'package:kin_base/base/stellar/models/paging_token.dart';
 import 'package:kin_base/base/tools/observers.dart';
 
 abstract class KinService {
-    Future<KinAccount?> createAccount(KinAccountId accountId, PrivateKey signer) ;
+    Future<KinAccount?> createAccount(KinAccountId accountId, PrivateKey signer);
 
-    Future<KinAccount?> getAccount(KinAccountId accountId) ;
+    Future<KinAccount?> getAccount(KinAccountId accountId);
 
-    Future<List<PublicKey>> resolveTokenAccounts(KinAccountId accountId) ;
+    Future<List<KinTokenAccountInfo>> resolveTokenAccounts(KinAccountId accountId);
 
-    Future<List<KinTransaction>?> getLatestTransactions(KinAccountId kinAccountId) ;
+    Future<List<KinTokenAccountInfo>> mergeTokenAccounts(
+      KinAccountId accountId, 
+      PrivateKey signer, 
+      AppIdx appIdx,
+      [bool shouldCreateAssociatedAccount = true]
+    );
+
+    Future<List<KinTransaction>?> getLatestTransactions(KinAccountId kinAccountId);
 
     Future<List<KinTransaction>?> getTransactionPage(
         KinAccountId kinAccountId,
         PagingToken? pagingToken,
         KinServiceOrder order
-    ) ;
-
-    Future<KinTransaction?> getTransaction(TransactionHash transactionHash) ;
+    );
 
-    FutureOr<bool> canWhitelistTransactions() ;
+    Future<KinTransaction?> getTransaction(TransactionHash transactionHash);
 
-    Future<QuarkAmount> getMinFee() ;
+    FutureOr<bool> canWhitelistTransactions();
 
     Future<KinTransaction> buildAndSignTransaction(
         PrivateKey ownerKey,
@@ -37,25 +43,26 @@ abstract class KinService {
         int nonce,
         List<KinPaymentItem> paymentItems,
         KinMemo? memo,
-        QuarkAmount fee
-    ) ;
+        List<Instruction> createAccountInstructions,
+        List<PrivateKey> signers
+    );
 
-    Future<KinTransaction?> submitTransaction(KinTransaction transaction) ;
+    Future<KinTransaction?> submitTransaction(KinTransaction transaction);
 
     Future<KinTransaction> buildSignAndSubmitTransaction(
         Future<KinTransaction> Function() buildAndSignTransaction
-    ) ;
+    );
 
-    Observer<KinAccount> streamAccount(KinAccountId kinAccountId) ;
+    Observer<KinAccount> streamAccount(KinAccountId kinAccountId);
 
-    Observer<KinTransaction> streamNewTransactions(KinAccountId kinAccountId) ;
+    Observer<KinTransaction> streamNewTransactions(KinAccountId kinAccountId);
 
-    void invalidateBlockhashCache() ;
+    void invalidateBlockhashCache();
 }
 
 enum KinServiceOrder { ascending, descending }
 
-typedef KinServiceResponseCallback<T> = void Function(KinServiceResponse<T> response) ;
+typedef KinServiceResponseCallback<T> = void Function(KinServiceResponse<T> response);
 
 class KinServiceResponse<P> {
     final KinServiceResponseType type;
diff --git a/base/lib/base/network/services/kin_service_impl.dart b/base/lib/base/network/services/kin_service_impl.dart
deleted file mode 100644
index 486da54..0000000
--- a/base/lib/base/network/services/kin_service_impl.dart
+++ /dev/null
@@ -1,126 +0,0 @@
-
-
-import 'dart:async';
-
-import 'package:kin_base/base/models/key.dart';
-import 'package:kin_base/base/models/kin_account.dart';
-import 'package:kin_base/base/models/kin_memo.dart';
-import 'package:kin_base/base/models/kin_payment_item.dart';
-import 'package:kin_base/base/models/quark_amount.dart';
-import 'package:kin_base/base/models/transaction_hash.dart';
-import 'package:kin_base/base/network/api/kin_transaction_api.dart';
-import 'package:kin_base/base/network/api/kin_account_api.dart';
-import 'package:kin_base/base/network/api/kin_streaming_api.dart';
-import 'package:kin_base/base/network/api/kin_account_creation_api.dart';
-import 'package:kin_base/base/network/api/kin_transaction_whitelisting_api.dart';
-import 'package:kin_base/base/stellar/models/kin_transaction.dart';
-import 'package:kin_base/base/stellar/models/network_environment.dart';
-import 'package:kin_base/base/stellar/models/paging_token.dart';
-import 'package:kin_base/base/tools/kin_logger.dart';
-import 'package:kin_base/base/tools/network_operations_handler.dart';
-import 'package:kin_base/base/tools/observers.dart';
-
-import 'kin_service.dart';
-
-class KinServiceImpl extends KinService {
-
-  final NetworkEnvironment networkEnvironment ;
-  final NetworkOperationsHandler networkOperationsHandler ;
-  final KinAccountApi accountApi ;
-  final KinTransactionApi transactionApi ;
-  final KinStreamingApi streamingApi ;
-  final KinAccountCreationApi accountCreationApi ;
-  final KinTransactionWhitelistingApi transactionWhitelistingApi ;
-  final KinLoggerFactory logger;
-
-  KinServiceImpl(
-      this.networkEnvironment,
-      this.networkOperationsHandler,
-      this.accountApi,
-      this.transactionApi,
-      this.streamingApi,
-      this.accountCreationApi,
-      this.transactionWhitelistingApi,
-      this.logger);
-
-  @override
-  Future<KinTransaction> buildAndSignTransaction(PrivateKey ownerKey, PublicKey sourceKey, int nonce, List<KinPaymentItem> paymentItems, KinMemo? memo, QuarkAmount fee) {
-    // TODO: implement buildAndSignTransaction
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<KinTransaction> buildSignAndSubmitTransaction(Future<KinTransaction> Function() buildAndSignTransaction) async {
-    var ret = await buildAndSignTransaction();
-    return submitTransaction(ret);
-  }
-
-  @override
-  FutureOr<bool> canWhitelistTransactions() => transactionWhitelistingApi.isWhitelistingAvailable;
-
-  @override
-  Future<KinAccount> createAccount(KinAccountId accountId, PrivateKey signer) {
-    // TODO: implement createAccount
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<KinAccount> getAccount(KinAccountId accountId) {
-    // TODO: implement getAccount
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<List<KinTransaction>> getLatestTransactions(KinAccountId kinAccountId) {
-    // TODO: implement getLatestTransactions
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<QuarkAmount> getMinFee() {
-    // TODO: implement getMinFee
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<KinTransaction> getTransaction(TransactionHash transactionHash) {
-    // TODO: implement getTransaction
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<List<KinTransaction>> getTransactionPage(KinAccountId kinAccountId, PagingToken? pagingToken, KinServiceOrder order) {
-    // TODO: implement getTransactionPage
-    throw UnimplementedError();
-  }
-
-  @override
-  void invalidateBlockhashCache() {
-    // TODO: implement invalidateBlockhashCache
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<List<PublicKey>> resolveTokenAccounts(KinAccountId accountId) {
-    // TODO: implement resolveTokenAccounts
-    throw UnimplementedError();
-  }
-
-  @override
-  Observer<KinAccount> streamAccount(KinAccountId kinAccountId) {
-    // TODO: implement streamAccount
-    throw UnimplementedError();
-  }
-
-  @override
-  Observer<KinTransaction> streamNewTransactions(KinAccountId kinAccountId) {
-    // TODO: implement streamNewTransactions
-    throw UnimplementedError();
-  }
-
-  @override
-  Future<KinTransaction> submitTransaction(KinTransaction transaction) {
-    // TODO: implement submitTransaction
-    throw UnimplementedError();
-  }
-}
\ No newline at end of file
diff --git a/base/lib/base/network/services/kin_service_impl_v4.dart b/base/lib/base/network/services/kin_service_impl_v4.dart
index 4a5e5fd..c6ba218 100644
--- a/base/lib/base/network/services/kin_service_impl_v4.dart
+++ b/base/lib/base/network/services/kin_service_impl_v4.dart
@@ -1,11 +1,14 @@
 
 import 'dart:async';
 
+import 'package:kin_base/base/models/appidx.dart';
 import 'package:kin_base/base/models/key.dart';
 import 'package:kin_base/base/models/kin_account.dart';
+import 'package:kin_base/base/models/kin_binary_memo.dart';
 import 'package:kin_base/base/models/kin_memo.dart';
 import 'package:kin_base/base/models/kin_payment_item.dart';
 import 'package:kin_base/base/models/quark_amount.dart';
+import 'package:kin_base/base/models/solana/instruction.dart';
 import 'package:kin_base/base/models/solana/programs.dart';
 import 'package:kin_base/base/models/solana/transaction.dart';
 import 'package:kin_base/base/models/stellar_base_type_conversions.dart';
@@ -135,8 +138,8 @@ class KinServiceImplV4 extends KinService {
   }
 
   @override
-  Future<KinTransaction> buildAndSignTransaction(PrivateKey ownerKey, PublicKey sourceKey, int nonce, List<KinPaymentItem> paymentItems, KinMemo? memo, QuarkAmount fee) {
-    log!.log("buildAndSignTransaction: ownerKey: $ownerKey ; sourceKey: $sourceKey ; nonce: $nonce ; paymentItems: $paymentItems ; memo: $memo ; fee:$fee");
+  Future<KinTransaction> buildAndSignTransaction(PrivateKey ownerKey, PublicKey sourceKey, int nonce, List<KinPaymentItem> paymentItems, KinMemo? memo, List<Instruction?> createAccountInstructions, List<PrivateKey?> additionalSigners) {
+    log!.log("buildAndSignTransaction: ownerKey: $ownerKey ; sourceKey: $sourceKey ; paymentItems: $paymentItems ; memo: $memo ;");
 
     return networkOperationsHandler.queueWork('buildAndSignTransaction', () async {
       ServiceConfig? serviceConfig ;
@@ -179,7 +182,7 @@ class KinServiceImplV4 extends KinService {
 
       var tx = Transaction.newTransaction(
         subsidizer,
-        [memoInstruction, ...(paymentInstructions.toList())].whereNotNull(),
+        [memoInstruction, ...(paymentInstructions.toList()), ...(createAccountInstructions.toList())].whereNotNull(),
       ).copyAndSetRecentBlockhash(recentBlockHash).copyAndSign([ownerKey]);
 
       var kinTransaction = SolanaKinTransaction(
@@ -316,12 +319,6 @@ class KinServiceImplV4 extends KinService {
     });
   }
 
-  @override
-  Future<QuarkAmount> getMinFee() {
-    // TODO: implement getMinFee
-    throw UnimplementedError();
-  }
-
   @override
   Future<KinTransaction?> getTransaction(TransactionHash transactionHash) async {
     return networkOperationsHandler.queueWork('KinServiceImplV4.getTransaction', () async {
@@ -377,11 +374,16 @@ class KinServiceImplV4 extends KinService {
       _cache.invalidate("recentBlockHash");
   }
 
+  void invalidateResolvedTokenAccounts(KinAccountId accountId) {
+    var cacheKey = "resolvedAccounts:${accountId.base58Encode()}";
+    _cache.invalidate(cacheKey);
+  }
+
   @override
-  Future<List<PublicKey>> resolveTokenAccounts(KinAccountId accountId) async {
+  Future<List<KinTokenAccountInfo>> resolveTokenAccounts(KinAccountId accountId) async {
     var cacheKey = "resolvedAccounts:${accountId.stellarBase32Encode()}";
 
-    List<PublicKey>? tokenAccounts;
+    List<KinTokenAccountInfo>? tokenAccounts;
 
     try {
       tokenAccounts = await _cache.resolve(cacheKey, fault: (k) async {
@@ -408,7 +410,7 @@ class KinServiceImplV4 extends KinService {
         });
       });
 
-      return tokenAccounts ?? <PublicKey>[];
+      return tokenAccounts ?? <KinTokenAccountInfo>[];
     }
     finally {
       if (tokenAccounts == null || tokenAccounts.isEmpty) {
@@ -419,14 +421,12 @@ class KinServiceImplV4 extends KinService {
 
   @override
   Observer<KinAccount> streamAccount(KinAccountId kinAccountId) {
-    // TODO: implement streamAccount
-    throw UnimplementedError();
+    return streamingApi!.streamAccount(kinAccountId);
   }
 
   @override
   Observer<KinTransaction> streamNewTransactions(KinAccountId kinAccountId) {
-    // TODO: implement streamNewTransactions
-    throw UnimplementedError();
+    return streamingApi!.streamNewTransactions(kinAccountId);
   }
 
   @override
@@ -473,4 +473,105 @@ class KinServiceImplV4 extends KinService {
     });
   }
 
+  @override
+  Future<List<KinTokenAccountInfo>> mergeTokenAccounts(KinAccountId accountId, PrivateKey signer, AppIdx appIdx, [bool shouldCreateAssociatedAccount = true]) {
+    return resolveTokenAccounts(accountId).then((existingAccounts) async {
+      if(existingAccounts.isEmpty) {
+        return List.empty();
+      }
+      else {
+        final serviceConfig;
+        final cachedRecentBlockhash;
+        try{
+          serviceConfig = await _cachedServiceConfig();
+          cachedRecentBlockhash = await _cachedRecentBlockHash();
+        }
+        catch(e){
+          throw TransientFailure("Pre-requisite response failed" + e.toString());
+        }
+
+        var dest = existingAccounts[0].key;
+        var instructions = <Instruction>[];
+        var signers = <PrivateKey>[];
+        PublicKey subsidizer = serviceConfig!.payload!.tokenProgram.toKeyPair().asPublicKey();
+        final PublicKey owner = signer.asPublicKey();
+        final programKey = serviceConfig.payload!.token.toKeyPair().asPublicKey();
+        var mint = serviceConfig.payload!.token.toKeyPair().asPublicKey();
+
+        var memo = null;
+        if(appIdx.value > 0) {
+          memo = KinBinaryMemoBuilder(appIdx.value)..setTransferType(TransferType.none)..build();
+        }
+
+        var createAssocAccount = 
+          AssociatedTokenProgramCreateAssociatedTokenAccount(subsidizer, owner, mint);
+
+        if(shouldCreateAssociatedAccount) {
+          if(existingAccounts.isEmpty || existingAccounts[0].key != createAssocAccount.addr) {
+            if(memo != null) {
+              instructions.add(MemoProgramBase64EncodedMemo.fromBytes((memo as KinBinaryMemo).encode()).instruction!);
+            }
+
+            instructions.add(createAssocAccount.instruction!);
+            instructions.add(SetAuthority(
+              createAssocAccount.addr,
+              owner,
+              subsidizer,
+              TokenProgramAuthorityTypeCloseAccount(),
+              programKey
+            ).instruction!);
+
+            dest = createAssocAccount.addr;
+            signers.add(signer);
+          }
+        }
+
+        for (var tokenAccount in existingAccounts.whereNotNull()) {
+          if(tokenAccount == dest) {
+            continue;
+          }
+
+          instructions.add(
+            TokenProgramTransfer(tokenAccount.key, 
+            dest, 
+            signer.asPublicKey(), 
+            tokenAccount.balance, TokenProgram.PROGRAM_KEY).instruction!
+            );
+          
+          signers.add(signer);
+          if(tokenAccount.closeAuthority == null) {
+            continue;
+          }
+
+          for (var account in List.of([null, accountId, (serviceConfig as ServiceConfig).subsidizerAccount.toKeyPair().asPublicKey()
+          
+          ])) {
+            if(tokenAccount.closeAuthority == account) {
+              instructions.add(CloseAccount(
+                tokenAccount.key,
+                tokenAccount.closeAuthority!,
+                tokenAccount.closeAuthority!
+              ).instruction!);
+            }
+          }
+        }
+
+        var tx = Transaction.newTransaction(
+          (serviceConfig as ServiceConfig).subsidizerAccount.toKeyPair().asPublicKey(), 
+          instructions.toList())
+          ..copyAndSetRecentBlockhash((cachedRecentBlockhash as Hash))
+          ..copyAndSign(signers.toList());
+
+        var kinTransaction = SolanaKinTransaction(tx.marshal(), null, networkEnvironment, null);
+        submitTransaction(kinTransaction)
+          ..whenComplete(
+            () => 
+            invalidateResolvedTokenAccounts(accountId)
+          );
+        return [KinTokenAccountInfo(createAssocAccount.addr, (existingAccounts.map((e) => e.balance)
+        ..reduce((acc, kinAmount) => acc + kinAmount).amount).first, null)];
+      }
+    });
+  }
+
 }
\ No newline at end of file
diff --git a/base/lib/base/network/services/kin_service_wrapper.dart b/base/lib/base/network/services/kin_service_wrapper.dart
deleted file mode 100644
index 75f86ed..0000000
--- a/base/lib/base/network/services/kin_service_wrapper.dart
+++ /dev/null
@@ -1 +0,0 @@
-//Placeholder
\ No newline at end of file
diff --git a/base/lib/base/storage/kin_file_storage.dart b/base/lib/base/storage/kin_file_storage.dart
index a3d3bdc..c998323 100644
--- a/base/lib/base/storage/kin_file_storage.dart
+++ b/base/lib/base/storage/kin_file_storage.dart
@@ -145,11 +145,6 @@ class KinFileStorage implements Storage {
     return 3 ;
   }
 
-  @override
-  Future<QuarkAmount?> getMinFee() async {
-    return null;
-  }
-
   @override
   String getOrCreateCID() {
     throw UnimplementedError();
diff --git a/base/lib/base/storage/storage.dart b/base/lib/base/storage/storage.dart
index 721b2bb..67fe3b9 100644
--- a/base/lib/base/storage/storage.dart
+++ b/base/lib/base/storage/storage.dart
@@ -61,10 +61,6 @@ abstract class Storage {
   Future<KinAccount> updateAccountBalance(
       KinAccountId accountId, KinBalance balance);
 
-  Future<QuarkAmount> setMinFee(QuarkAmount minFee);
-
-  Future<QuarkAmount?> getMinFee();
-
   Future<bool> deleteAllStorage([KinAccountId? accountId]);
 
   Future<int> setMinApiVersion(int apiVersion);
diff --git a/base_compat/pubspec.lock b/base_compat/pubspec.lock
index 010beab..f9203a9 100644
--- a/base_compat/pubspec.lock
+++ b/base_compat/pubspec.lock
@@ -7,7 +7,7 @@ packages:
       name: async
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "2.6.1"
+    version: "2.8.1"
   boolean_selector:
     dependency: transitive
     description:
@@ -28,7 +28,7 @@ packages:
       name: charcode
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.2.0"
+    version: "1.3.1"
   clock:
     dependency: transitive
     description:
@@ -73,7 +73,7 @@ packages:
       name: meta
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.3.0"
+    version: "1.7.0"
   path:
     dependency: transitive
     description:
@@ -127,7 +127,7 @@ packages:
       name: test_api
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "0.3.0"
+    version: "0.4.2"
   typed_data:
     dependency: transitive
     description:
diff --git a/design/pubspec.lock b/design/pubspec.lock
index 010beab..f9203a9 100644
--- a/design/pubspec.lock
+++ b/design/pubspec.lock
@@ -7,7 +7,7 @@ packages:
       name: async
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "2.6.1"
+    version: "2.8.1"
   boolean_selector:
     dependency: transitive
     description:
@@ -28,7 +28,7 @@ packages:
       name: charcode
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.2.0"
+    version: "1.3.1"
   clock:
     dependency: transitive
     description:
@@ -73,7 +73,7 @@ packages:
       name: meta
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.3.0"
+    version: "1.7.0"
   path:
     dependency: transitive
     description:
@@ -127,7 +127,7 @@ packages:
       name: test_api
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "0.3.0"
+    version: "0.4.2"
   typed_data:
     dependency: transitive
     description:
diff --git a/examples/example_console/bin/example_features.dart b/examples/example_console/bin/example_features.dart
index 3c584b4..d40ef89 100644
--- a/examples/example_console/bin/example_features.dart
+++ b/examples/example_console/bin/example_features.dart
@@ -26,7 +26,8 @@ void main(List<String> args) async {
     appIndex,
     'Example App',
     storageLocation:
-        '/tmp/kin-flutter-example-${DateTime.now().millisecondsSinceEpoch}',
+        '/tmp/kin-flutter-feature',
+    createAccountIfEmpty: true,
   );
 
   print(kin);
diff --git a/spend/pubspec.lock b/spend/pubspec.lock
index 010beab..f9203a9 100644
--- a/spend/pubspec.lock
+++ b/spend/pubspec.lock
@@ -7,7 +7,7 @@ packages:
       name: async
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "2.6.1"
+    version: "2.8.1"
   boolean_selector:
     dependency: transitive
     description:
@@ -28,7 +28,7 @@ packages:
       name: charcode
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.2.0"
+    version: "1.3.1"
   clock:
     dependency: transitive
     description:
@@ -73,7 +73,7 @@ packages:
       name: meta
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "1.3.0"
+    version: "1.7.0"
   path:
     dependency: transitive
     description:
@@ -127,7 +127,7 @@ packages:
       name: test_api
       url: "https://pub.dartlang.org"
     source: hosted
-    version: "0.3.0"
+    version: "0.4.2"
   typed_data:
     dependency: transitive
     description: