Nature of Operations & Restatement (Tables)

6 Months Ended

Jun. 30, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Schedule of error corrections and prior period adjustments

Consolidated Balance Sheet as of December 31, 2011:

	December 31, 2011
	As Originally Reported			Adjustments			As Restated
							(unaudited)
Assets
Current Assets
Cash	$	88,874		$	-		$	88,874
Accounts receivable - net		1,006,835			-			1,006,835
Inventory		248,678			-			248,678
Prepaids		21,741			-			21,741
Total Current Assets		1,366,128			-			1,366,128
Property and equipment - net		276,795			-			276,795
Other Assets
Intangibles - net		1,574,663			(1,574,663	)		-
Goodwill		1,348,402			(1,348,402	)		-
Debt issue costs		22,259			-			22,259
Deposits		44,741			-			44,741
Total Other Assets		2,990,065			(2,923,065	)		67,000
Total Assets	$	4,632,988		$	(2,923,065	)	$	1,709,923
Liabilities and Stockholders' Equity
Current Liabilities
Cash overdraft	$	71,380		$	-		$	71,380
Accounts payable and accrued liabilities		248,786			-			248,785
Deferred rent payable		17,535			-			17,535
Income taxes payable		42,656			-			42,656
Notes payable		87,767			-			87,767
Notes payable - related party		73,329			-			73,329
Accrued interest payable - related party		24,732			-			24,732
Total Current Liabilities		566,185			-			566,184
Long Term Liabilities
Convertible Debt - note payable		150,000			-			150,000
Total Long Term Liabilities		150,000			-			150,000
Stockholders' Equity
Common stock, par value $0.0001; 100,000,000 shares authorized
38,066,830 and 36,348,830 issued and outstanding (2011); and
35,280,000 and 33,562,000 shares issued and outstanding (2010)		3,807			-			3,807
Additional paid in capital		6,278,571			(6,367,152	)		(88,581	)
Accumulated deficit		(2,365,574	)		3,444,087			1,078,513
Total Stockholders' Equity		3,916,804			(2,923,065	)		993,739
Total Liabilities and Stockholders' Equity	$	4,632,989		$	(2,923,065	)	$	1,709,923

Consolidated Statement of Operations for the three and six months ended June 30, 2011:

	Three Months Ended									Six Months Ended
	June 30, 2011									June 30, 2011
	As Originally Reported			Adjustments			As Restated			As Originally Reported			Adjustments			As Restated
Sales - net	$	1,897,289		$	-		$	1,897,289		$	3,769,909		$	-		$	3,769,909
Cost of sales		880,752			-			880,752			1,831,953			-			1,831,953
Gross profit		1,016,537			-			1,016,537			1,937,956			-			1,937,956
Selling, general and administrative expenses		1,139,734			(60,635	)		1,079,100			2,094,492			(120,603	)		1,973,889
Loss from operations		(123,197	)		60,635			(62,563	)		(156,536	)		120,603			(35,933	)
Other Income (Expense)
Gain on debt settlement - former related party		-			-			-			12,585			-			12,585
Interest expense		(1,538	)		-			(1,538	)		(12,571	)		-			(12,571	)
Total other income - net		(1,538	)		-			(1,538	)		14			-			14
Losses from continuing operations before provision for income taxes		(124,735	)		60,635			(64,101	)		(156,522	)		120,603			(35,919	)
Provision for income taxes (benefit)
Current income tax		(49,067	)		-			(49,067	)		-			-			-
Deferred income tax		26,100			-			26,100			-			-			-
Total income tax benifit - net		(22,967	)		-			(22,967	)		-			-			-
Net loss	$	(101,768	)	$	60,635		$	(41,134	)	$	(156,522	)	$	120,603		$	(35,919	)
Basic and diluted loss per share:		(0.00	)		(0.00	)		(0.00	)		(0.00	)		(0.00	)		(0.00	)
Weighted average number of common shares outstanding
during the period - basic and diluted		37,209,546						37,209,546			36,478,861						36,478,861

Consolidated Statement of Cash Flows for the six months ended June 30, 2011:

	June 30, 2011
	As Originally Reported			Adjustments			As Restated
Cash Flows From Operating Activities:
Net loss	$	(156,522	)	$	120,603		$	(35,919	)
Adjustments to reconcile net loss to net cash
provided by (used in) operating activities:
Depreciation		40,556			-			40,556
Stock-based compensation		335,845			-			335,845
Amortization of intangibles		120,603			(120,603	)		-
Changes in operating assets and liabilities:
Accounts receivable		(228,455	)		-			(228,455	)
Inventory		67,568			-			67,568
Prepaids		(4,985	)		-			(4,985	)
Deposits		(35,704	)		-			(35,704	)
Accounts payable and accrued liabilities		100,073			-			100,073
Deferred rent		8,733			-			8,733
Accrued interest payable - related parties		(2,897	)		-			(2,897	)
Net Cash Provided by Operating Activities		244,815			-			244,815
Cash Flows From Investing Activities:
Purchase of property and equipment		(128,766	)		-			(128,766	)
Net Cash Used in Investing Activities		(128,766	)		-			(128,766	)
Cash Flows From Financing Activities:
Repayment of debt		(71,780	)		-			(71,780	)
Net Cash Used in Financing Activities		(71,780	)		-			(71,780	)
Net increase in cash	$	44,269		$	-		$	44,269
Cash at beginning of period		204,336			-			204,336
Cash at end of period	$	248,605		$	-		$	248,605
Supplemental disclosures of cash flow information:
Cash paid for interest	$	2,480.00					$	2,480.00
Cash paid for taxes	$	-					$	-