Where jurisdiction is challenged by the defendant, the burden shifts to plaintiff to show a basis for the long arm jurisdiction. Eudaily v. Harmond, Del. Super. 407 A.2d 232 (1979) aff'd. Del. Supr. A.2d 1175 (1980). To determine whether Delaware courts have personal jurisdiction of a non-resident, a two-step analysis is applied. First, the Court must consider if the provisions of Delaware Long Arm Statute ( 10 Del. C. 3104) applies. Second and more importantly, the Court must determine whether subjecting a defendant to jurisdiction in Delaware violates the due process clause of the Fourteenth Amendment of the U.S. Constitution. The provisions of 10 Del. C. 3104 has been construed as a single transaction statute.