2. Accrued Expenses

6 Months Ended

Jun. 30, 2013

Payables and Accruals [Abstract]

2. Accrued Expenses

Accrued expenses consist of the following balances:

	June 30, 2013		December 31, 2012
Accrued salaries	$	140,695	$	142,257
Reserve for processing losses		297,172		214,560
Accrued commissions		69,868		78,071
Accrued taxes		39,650		92,849
Other accrued expenses		39,472		167,465
Total accrued expenses	$	586,857	$	695,202