ACCOUNTS RECEIVABLE

3 Months Ended

Mar. 31, 2014

Receivables [Abstract]

Financing Receivables [Text Block]

NOTE 4 – ACCOUNTS RECEIVABLE

Accounts receivable consist of the following:

	March 31,		December 31,
	2014		2013
Accounts receivable	$	424,000	$	324,000
Accounts receivable - related party		480,000		480,000
		904,000		804,000
Net allowance for doubtful accounts		(18,000)		(16,000)
Net accounts receivable	$	886,000	$	788,000