NOTE 5 - ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2014

NOTE 5 - ACCRUED LIABILITIES

Accrued liabilities were comprised of the following:

	September 30, 2014		December 31, 2013

Accrued payroll and payroll related expenses	$	660,200	$	451,500
Accrued stock offering costs				216,000
Accrued interest		52,000		73,200
Other		168,400		183,500
	$	880,600	$	924,200