Changes in Cash Flows from Operating Assets and Liabilities

9 Months Ended

Sep. 30, 2017

Notes to Financial Statements

NOTE 14 - Changes in Cash Flows from Operating Assets and Liabilities

The changes to the Company’s operating assets and liabilities for the nine month periods ended September 30, 2017 and 2016 are as follows:

	2017			2016
Decrease (increase) in accounts receivable	$	72,763		$	(50,539	)
Decrease (increase) in inventory		46,697			47,951
Decrease (increase) in prepaid expenses and deposits		41,786			1,067
Decrease (increase) in related party receivables		163			(2,558	)
Decrease (increase) in other receivables		-			-
Increase (decrease) in income taxes payable		356			256
Increase (decrease) in accounts payable and accrued liabilities		(35,165	)		78,810
	$	126,600		$	74,987