ACCOUNTS RECEIVABLE

6 Months Ended

Jun. 30, 2011

Notes to Financial Statements

Note 6- ACCOUNTS RECEIVABLE

Accounts receivable consists of the following:
	June 30,		December 31,
	2011		2010
	(unaudited)
Accounts receivable	$	61,080	$	-
Less: Allowance for doubtful accounts		-		-
Accounts  receivable, net	$	61,080	$	-
Bad debt expense charged to operations was $0 and $0 for the six months ended June 30, 2011 and 2010, respectively.
The outstanding accounts receivables related to sales to related parties consisted of $61,080 and $0 at June 30, 2011 and December 31, 2010, respectively. Refer to Footnote 14 for Sales of Liquor to Related Party.