Note 3 - Accounts Receivable

9 Months Ended

Sep. 30, 2017

Notes to Financial Statements

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

3.

   Accounts Receivable:

The accounts receivable as at

September 30, 2017,

is summarized as follows:

	September 30, 2017			December 31, 2016
Accounts receivable	$	44,132		$	44,860
Provision for doubtful accounts		(27,666	)		(27,666	)
Net accounts receivable	$	16,466		$	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 and accordingly the Company expensed the

balance on account of

$27,666

as a doubtful debt during fiscal

2016.