Accounts Receivable

6 Months Ended

Jun. 28, 2014

Receivables [Abstract]

Accounts Receivable [Text Block]

Accounts Receivable

Accounts receivable, net, consists of the following:

	June 28, 2014			December 31, 2013
Accounts receivable	$	5,200,036		$	5,833,888
Allowances for doubtful accounts	(62,238		)	(64,129		)
Accounts receivable, net	$	5,137,798		$	5,769,759

The company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments.  The allowances for doubtful accounts are determined using a combination of factors, including the length of time the receivables are outstanding, the current business environment, and historical experience.