ACCOUNTS PAYABLE AND ACCRUED EXPENSES

6 Months Ended

Jun. 30, 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:

	June 30,		December 31,
	2015		2014
Accounts payable	$	71,280	$	40,486
Payroll related liabilities		225,335		109,740
Loans		234,190		46,792
Other current liabilities		10,676		0
	$	541,481	$	197,019
Related party payables	$	83,838	$	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.