4. ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2017

Payables and Accruals [Abstract]

ACCRUED EXPENSES

The major components of accrued expenses are summarized as follows:

	September 30, 2017		December 31, 2016
Accrued vacation	$	147,783	$	136,410
Accrued interest		168,657		235,776
Accrued loan guaranty		–		8,333
Accrued rent		77,996		26,091
Accrued commissions		43,004		18,828
Accrued insurance financing		9,334		–
Accrued payroll and other		132,920		4,995
Total accrued expenses	$	579,694	$	430,433