4. ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2017

Payables and Accruals [Abstract]

ACCRUED EXPENSES

The major components of accrued expenses are summarized as follows:

	June 30, 2017		December 31, 2016
Accrued vacation	$	144,847	$	136,410
Accrued interest		156,786		235,776
Accrued loan guaranty		12,500		8,333
Accrued rent		65,228		26,091
Accrued commissions		44,234		18,828
Accrued insurance financing		16,334		–
Other accrued expenses		63,617		4,995
Total accrued expenses	$	503,546	$	430,433