Note 12 - Accrued Expenses and Other Payables

6 Months Ended

Nov. 30, 2014

Notes

Note 12 - Accrued Expenses and Other Payables

NOTE 12 – ACCRUED EXPENSES AND OTHER PAYABLES

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

	November 30, 2014	May 31, 2014
Accrued expenses	$296,947	$345,869
Other payables	341,726	236,371
Total	$638,673	$582,240