8A EARNINGS (LOSS) PER SHARE (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2017

Dec. 31, 2016

Accounting Policies [Abstract]

A reconciliation of net income and weighted average shares used in computing basic and diluted net income

	Three Months Ended March 31,
	2017			2016
Net income (loss) attributable to the Company	$	(1,225,469	)	$	(1,097,381	)
Weighted average common shares outstanding		14,094,536			11,874,361
Basic net income (loss) per share of common stock	$	(0.09	)	$	(0.09	)
Diluted net income (loss) per share of common stock	$	(0.09	)	$	(0.09	)

	Twelve Months Ended
	December 31,
	2016			2015
Basic net income (loss) per share:
Net income (loss) applicable to common shares	$	(2,788,112	)	$	(814,075	)
Weighted average common shares outstanding		13,068,597			11,101,198
Basic net income (loss) per share of common stock	$	(0.21	)	$	(0.07	)
Diluted net income (loss) per share:
Net income (loss) applicable to common shares	$	(2,788,112	)	$	(814,075	)
Weighted average common shares outstanding		13,068,597			11,101,198
Dilutive effects of convertible debt, stock options and warrants		-			-
Weighted average common shares, assuming dilutive effect of stock options		13,068,597			11,101,198
Diluted net income (loss) per share of common stock	$	(0.21	)	$	(0.07	)