ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2015

Accounts Payable and Accrued Liabilities [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 5 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses consist of the following:

	March 31,		December 31,
	2015		2014
Accounts payable	$	62,483	$	40,486
Payroll related liabilities		70,596		109,740
Loans		243,887		46,792
Other current liabilities		1,754		-
	$	381,720	$	197,018
Related party payables	$	90,650	$	60,200

The related party payable was owned to a company wholly owned by a major shareholder of the Company and owned to a service provider for services performed.