Note 3 - Accounts Receivable

3 Months Ended

Mar. 31, 2017

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

3.

   Accounts Receivable:

The accounts receivable as at

March

31,

2017,

is summarized as follows:

	March 31, 2017			December 31 2016
Accounts receivable	$	46,664		$	44,860
Provision for doubtful accounts		(27,666	)		(27,666	)
Net accounts receivable	$	18,998		$	17,194

The Company had bank accounts with the National Bank of Anguilla. During the year ended

December

31,

2016,

the National Bank of Anguilla, filed for chapter

11

protection. The Company has expensed the balance on account of

$

27,666

as a doubtful debt.