ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Financing Receivables [Text Block]

NOTE 4 — ACCOUNTS RECEIVABLE

Accounts receivable consist of the following:

	September 30,		December 31,
	2014		2013
Accounts receivable	$	509,000	$	324,000
Accounts receivable - related parties		480,000		480,000
		989,000		804,000
Net allowance for doubtful accounts		(40,000)		(16,000)
Net accounts receivable	$	949,000	$	788,000