ACCRUED EXPENSES AND ACCOUNTS PAYABLE

6 Months Ended

Jun. 30, 2013

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 4 – ACCRUED EXPENSES AND ACCOUNTS PAYABLE

Accrued expenses and accounts payable consisted of the following as of June 30, 2013 and December 31, 2012:

	June 30, 2013		December 31, 2012
Audit and accounting fees	$	5,850	$	13,250
Accrued legal fees		15,000		0
Officer compensation		-		50,000
Wages and payroll taxes		32,684		4,112
Trade payables		38,609
Total Accrued Expenses	$	86,878	$	67,362