12. RESTATEMENT (Tables)

9 Months Ended

Sep. 30, 2012

Text Block [Abstract]

Restatement of Balance Sheet

Consolidated Financial Statement Elements as of and for the nine months ended September 30, 2011

	Original			Restated			Change
Consolidated Balance Sheet:
Accounts receivable		374,028			212,276			(161,752	)
Inventory		108,267			176,716			68,449
Total assets		1,483,571			1,390,268			( 93,303	)
Accounts payable		782,797			687,764			( 95,033	)
Stock settlement payable		0			163,366			163,366
Deferred income		0			241,765			241,765
Current liabilities		1,793,144			2,103,242			310,098
Total liabilities		1,822,865			2,132,963			310,098
Stock settlement in process		0			163,366			163,366
Accumulated Deficit
Beginning of period		(22,837,787	)		(22,953,904	)		(116,117	)
End of period		(23,206,116	)		(23,446,151	)		(240,035	)
Total stockholders’ deficit		( 339,294	)		(742,695	)		(403,401	)
Consolidated Statement of Operations:
Revenue		576,735			281,525			(295,210	)
Cost of sales		198,023			114,254			(83,769	)
Gross profit		378,712			167,271			(211,441	)
Operating expenses		575,968			577,827			1,859
Net Operating income (loss)		(197,256	)		(410,556	)		(213,300	)
Revenue sharing		(70,135	)		0			70,135
Gain from renegotiated debt		0			19,247			19,247
Loss on equity transactions		0			(48,106	)		(48,106	)
Interest Expense		(100,938	)		(52,832	)		48,106
Net loss		(368,329	)		(492,247	)		(123,918	)