(6) Accrued Expenses

9 Months Ended

Sep. 30, 2017

Payables and Accruals [Abstract]

(6) Accrued Expenses

(6)  Accrued Expenses

Accrued expenses consist of the following:

		September 30,		December 31,
		2017		2016
Accrued legal and accounting	$	96,109	$	87,690
Accrued payroll		375,825		456,063
Accrued other		143,949		80,206
	$	615,883	$	623,959