Note 9 - Accrued Expenses and Other Payables

3 Months Ended

Aug. 31, 2013

Notes

Note 9 - Accrued Expenses and Other Payables

NOTE 9 – ACCRUED EXPENSES AND OTHER PAYABLES

Accrued expenses and other payables as of the balance sheet dates were summarized as follows:

	August 31, 2013	May 31, 2013
Accrued expenses	$363,243	$336,609
Other payables	171,686	197,766
Total	$534,929	$534,375