4. PUT OPTION (Tables)

3 Months Ended

Mar. 31, 2013

Business Combinations [Abstract]

Asset and liability values for Uptone Pictures, Inc. prior to exercise of Put Option Agreement

Cash	$	1,988
Total assets		1,988
Accrued liabilities		12,798
Deferred revenue		9,525
Total liabilities		22,323
Net assets – discontinued operations	$	(20,335	)