16. EARNINGS PER SHARE COMPUTATION (Tables)

12 Months Ended

Dec. 31, 2015

Tables/Schedules

Schedule of Net Loss per Common Share

Net loss per common share is calculated as follows:

	Year ended December 31, 2015
	Loss	Shares	Per share
	(numerator)	(denominator)	amount
Net loss	$ (494,775)
Basic  EPS
Loss attributable to common stockholders	$ (494,775)	863,999	$  (0.57)
Diluted EPS
Loss attributable to common stockholders	$ (494,775)	863,999	$  (0.57)

	Year ended December 31, 2014
	Loss	Shares	Per share
	(numerator)	(denominator)	amount
Net loss	$(343,067)
Basic  EPS
Loss attributable to common stockholders	$(343,067)	1,068,588	$  (0.32)
Diluted EPS
Loss attributable to common stockholders	$(343,067)	1,068,588	$  (0.32)