2. Accrued Expenses

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

2. Accrued Expenses

Accrued expenses consisted of the following balances:

	September 30, 2013		December 31, 2012
Accrued salaries	$	120,850	$	142,257
Reserve for processing losses		297,365		214,560
Accrued commissions		93,659		78,071
Accrued taxes		47,569		92,849
Other accrued expenses		280,720		167,465
Total accrued expenses	$	840,163	$	695,202