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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
9 Months Ended
Jun. 30, 2013
Jun. 30, 2012
OPERATING ACTIVITIES:    
Loss from continuing operations $ (687,912) $ (192,529)
Adjustments to reconcile net (loss) to net cash provided by operating activities:    
Bad debt reserve (53,548) 26,494
Depreciation and amortization 311,961 286,592
Amortization of imputed interest 0 40,000
Deferred income taxes 0 (357,301)
Realized gain on sale of marketable securities 1,063 0
Changes in operating assets and liabilities:    
Accounts receivable 515,202 (367,887)
Tax refund receivable 0 148,000
Prepaid expenses and sundry current assets (12,556) (1,311)
Accounts payable and accrued expenses (348,477) 254,159
Security deposits (49,309) (69,750)
NET CASH USED IN CONTINUING OPERATIONS (323,576) (233,533)
NET CASH USED IN DISCONTINUED OPERATIONS (23,066) (663,506)
INVESTING ACTIVITIES:    
Acquisition of property and equipment (7,210) (114,393)
Sale (purchase) of marketable securities 65,568 (245)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES 58,358 (114,638)
FINANCING ACTIVITIES:    
Preferred dividends paid (11,250) (11,250)
Repayments of long-term debt (64,614) (67,803)
Borrowings under bank line of credit 300,000 650,000
Repayments under bank line of credit (170,000) 0
Proceeds from the sale of common stock 0 150,000
Repayment of loans receivable 0 92,817
Repayment of note payable - other 0 (100,000)
NET CASH PROVIDED BY FINANCING ACTIVITIES 54,136 713,764
DECREASE IN CASH AND CASH EQUIVALENTS (234,148) (297,913)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD 773,868 477,141
CASH AND CASH EQUIVALENTS - END OF PERIOD 539,720 179,228
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:    
Interest 106,624 89,151
Income taxes 26,500 5,000
Non-cash financing activities:    
Unrealized gain on marketable securities $ 0 $ 10,788