The provided content appears to involve creating an audio element using JavaScript, specifically referencing an MP3 file hosted on a website. In order to present this information in an unbiased manner, it is important to focus solely on the technical aspect without any interpretive or opinionated language.

Here is a neutral summary of the content:

1. **Code Implementation**: The code snippet `document.createElement(‘audio’);` is a JavaScript function that creates a new audio element in the Document Object Model (DOM).

2. **Audio Source**: The audio source referenced is located at the URL `http://pullmanradio.com/wp-content/uploads/DJB_19-1073.mp3`, which is an MP3 file.

This summary conveys the essential information without any subjective commentary.