2016

2015

Decrease (increase) in accounts receivable

$

14,417

$

(77,447

)

Decrease (increase) in inventory

50,031

(40,240

)

Decrease (increase) in prepaid expenses and deposits

(9,661

)

1,496

Decrease (increase) in related party receivables

1,180

(672

)

Increase (decrease) in income taxes payable

143

(898

)

Increase (decrease) in accounts payable and accrued liabilities

91,970

66,827

Increase (decrease) in bank overdraft

2,635

-

$

150,715

$

(50,934

)