ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2011

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

7.	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities of $566,856 at June 30, 2011, consists of $269,321 accounts payable trade, $60,574 balance of legal expense that was a Company expense prior to the reverse merger with Trebor Industries, Inc., $77,619 accrued payroll and related fringe benefits, $89,989 accrued sales and payroll taxes and withholding, $29,359 accrued real estate taxes, $35,994 accrued interest, and $4,000 other accrued liabilities.

Accounts payable and accrued liabilities of $510,642 at December 31, 2010, consists of $324,560 accounts payable trade, $60,574 balance of legal expense that was a Company expense prior to the reverse merger with Trebor Industries, Inc., $73,689 accrued payroll and related fringe benefits, $18,978 accrued real estate taxes, $28,295 accrued interest, and $4,546 other accrued liabilities.