Note 9 - Accrued Expenses and Other Payables

6 Months Ended

Nov. 30, 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:

	November 30, 2013	May 31, 2013
Accrued expenses	$390,497	$336,609
Other payables	165,656	197,766
Total	$556,153	$534,375