ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2016

Payables and Accruals [Abstract]

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

NOTE D – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

	December 31, 2016		December 31, 2015
Accounting fees	$	68,000	$	65,000
Interest payable		18,000		13,000
Accounts receivable credit balances		5,000		6,000
Sales tax payable		67,000		37,000
Other expenses		25,000		25,000
Other current liabilities		93,000		66,000
	$	276,000	$	212,000