ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

12 Months Ended

Mar. 31, 2018

Dec. 31, 2017

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 5 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses consisted of the followings at March 31, 2018 and December 31, 2017:

	March 31, 2018		December 31, 2017
Accounts payable to vendors	$	27,333	$	95,444
Payroll taxes payable		29,082		24,727
Accrued salaries and bonuses		402,556		320,667
Accrued interest on note payable to related party		22,887		11,872
	$	481,858	$	452,710

NOTE 8 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses consisted of the followings at December 31, 2017 and 2016:

	2017		2016
Accounts payable to vendors	$	95,444	$	69,938
Payroll taxes payable		24,727		11,092
Accrued salaries and bonuses		320,667		59,500
Accrued interest on note payable to related party		11,872		-
Accrued severance compensation to former CEO		-		250,000
	$	452,710	$	390,530