3a. Accounts Receivable

9 Months Ended

12 Months Ended

Sep. 30, 2012

Dec. 31, 2011

Receivables [Abstract]

3a. Accounts Receivable

Accounts receivable consisted of the following at December 31, 2011 and 2010:

	December 31, 2011			December 31, 2010
Accounts receivable	$	894,829		$	1,112,597
Less: Allowance for doubtful accounts		(47,595	)		(47,934	)
Accounts receivable, net	$	847,234		$	1,064,663

Bad debt expense was $21,200 and $23,379 for the years ended December 31, 2011 and 2010, respectively.

See also Note 14 for concentrations of accounts receivable.