ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2016

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE

3.

ACCOUNTS RECEIVABLE

Accounts receivable at December 31, 2016 and 2015 was as follows:

	As of December 31,
	2016		2015
Accounts receivable	$	108,659	$	178,608
Allowance for doubtful accounts		—		(21,875	)
	$	108,659	$	156,733

Bad debt expense on trade accounts receivable for the years ended December 31, 2016 and 2015 was $-0- and $21,875, respectively. During the year ended December 31, 2016, the company recognized a bad debt recovery amounting to $21,875.