Accrued Expenses

12 Months Ended

Sep. 30, 2011

Notes to Financial Statements

Accrued Expenses

Accrued expenses consisted of the following at September 30, 2011 and 2010:

		2011		2010
Accrued salaries	$	564,458	$	77,000
Interest payable		236,229		256,777
Claims payable		15,334		290,000
Other accrued expenses		190,793		319,708
Total accrued expenses	$	1,006,814	$	943,485

During the year ending September 30, 2011, the Company issued 5,800,000 shares of common stock, valued at $290,000, to settle the claims payable balance as of September 30, 2010. Also during the year ending September 30, 2011, certain notes payable described in Note 9 were converted into common stock; included in the conversion amount was accrued interest of $216,966.