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RESTATEMENT OF PRIOR PERIOD FINANCIALS (Tables)
9 Months Ended
Sep. 30, 2014
Accounting Changes and Error Corrections [Abstract]  
Effect of Corrections

As a result of the restatement, the table below sets forth the changes to be made in the consolidated financial statements for the restated period:

 

                   
Effect of Corrections  

As

Previously

Reported

  Adjustments  

As

Restated

(audited)

Balance Sheet as of December 31, 2013            
Convertible notes payable (net of debt discount) – current portion   $ 2,930   $ 2,426 (1) $ 5,356
Total current liabilities     46,142     2,426 (1)   48,568
Convertible notes payable (net of debt discount), less current portion     341,907     268,043 (1)   609,950
Total long-term liabilities     343,157     268,043 (1)   611,200
Common stock     1,204,096     (270,469) (2)   933,627
Total stockholders’ equity (deficiency)     493,134     (270,469) (2)   222,665
Statement of Changes in Stockholders’ Equity for the Period from June 5, 2013 (Inception) to December 31, 2013                  
Discount on convertible notes December 27, 2013     289,811     (270,469) (2)   19,342
Common stock     1,204,096     (270,469) (2)   933,627
Total stockholders’ equity (deficiency)     493,134     (270,469) (2)   222,665