16. Earnings Per Share Computation

12 Months Ended

Dec. 31, 2017

Disclosure Text Block [Abstract]

16. Earnings Per Share Computation

16. EARNINGS PER SHARE COMPUTATION

Net income (loss) per common share is calculated as follows:

	Year ended December 31, 2017
	Loss	Shares	Per share
	(numerator)	(denominator)	amount
Net loss	$ (319,426)
Basic  EPS
Income attributable to common stockholders	$ (319,426)	826,921	$(0.39)
Diluted EPS
Income attributable to common stockholders	$ (319,426)	826,921	$  (0.39)

	Year ended December 31, 2016
	Loss	Shares	Per share
	(numerator)	(denominator)	amount
Net income	$ 24,537
Basic  EPS
Income attributable to common stockholders	$ 24,537	826,921	$  0.03
Diluted EPS
Income attributable to common stockholders	$ 24,537	826,921	$  0.03

There were no common stock equivalents for the years December 31, 2017 and 2016.

The preferred stock is non-cumulative and the Company is restricted from paying dividends. Therefore, no effect of the preferred stock is included in the earnings per share calculations.