ACCOUNTS RECEIVABLE

6 Months Ended

Jun. 30, 2015

Receivables [Abstract]

Financing Receivables [Text Block]

NOTE 4 — ACCOUNTS RECEIVABLE

Accounts receivable consist of the following:

	June 30,		December 31,
	2015		2014
Accounts receivable	$	563,000	$	252,000
Accounts receivable - related parties		488,000		480,000
Sub-total accounts receivable		1,051,000		732,000
Allowance for doubtful accounts		(85,000)		(30,000)
Net accounts receivable	$	966,000	$	702,000