Calcuation of Earnings Per Share

9 Months Ended

Sep. 30, 2011

Earnings Per Share, Basic [Abstract]

Earnings Per Share [Text Block]

CALCULATION OF EARNINGS PER SHARE

Earnings per share were based on net income (loss) divided by the weighted average common shares outstanding.  The weighted average number of shares outstanding for the three month and nine month periods ending September 30, 2011 and 2010 were 2,466,600.