Nitrogen    is  in  group   VA; thus    it  has 5   valence electrons.  In  NH 4 +, N   has 4   bonds   (i.e.,  8
bonding electrons   and no  nonbonding  electrons). So, V   =   5;  Nbonding    =   8;  Nnonbonding =   0
Thus,   the formal  charge  on  the N   atom    in  NH 4 +  is  +1.RESONANCE STRUCTURES
For some    molecules,  two or  more    nonidentical    Lewis   structures  can be  drawn;  these   are called
resonance   structures. The molecule    doesn’t actually    exist   as  either  one of  the resonance   structures,
but is  rather  a   composite,  or  hybrid, of  the two.    For example,    SO 2    has three   resonance   structures.
Resonance   structures  are expressed   with    a   double-headed   arrow   between them;   thus,
represents  the resonance   structures  of  SO 2 .  The actual  molecule    is  a   hybrid  of  these   three   structures
(the    two S–O bonds   are actually    equivalent: No  one bond    is  stronger    than    the other).
The last    two resonance   structures  of  sulfur  dioxide shown   above   have    equivalent  energy  or  stability.
Often,  nonequivalent   resonance   structures  may be  written for a   molecule.   In  these   cases,  the more
stable  the structure,  the more    that    structure   contributes to  the character   of  the resonance   hybrid.
Conversely, the less    stable  the resonance   structure,  the less    that    structure   contributes to  the
resonance   hybrid. In  the example above,  it  is  the structure   on  the left    of  the diagram that    is  the most
stable. Formal  charges are often   useful  for qualitatively   assessing   the stability   of  a   particular
resonance   structure.  The following   guidelines  are used:
A   Lewis   structure   with    small   or  no  formal  charges is  preferred   over    a   Lewis   structure   with    large