Accrued Expenses

3 Months Ended

Dec. 31, 2011

Notes to Financial Statements

Accrued Expenses

Note 4 – Accrued Expenses

Accrued expenses consisted of the following at:

		December 31,		September 30,
		2011		2011
Accrued salaries	$	649,852	$	564,458
Interest payable		270,846		236,229
Claims payable		—		15,334
Other accrued expenses		406,664		190,793
Total accrued expenses	$	1,327,362	$	1,006,814

During the three months ended December 31, 2011, $3,600 of accrued interest was included in the conversion of notes payable into common stock described in Note 6.