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ACCRUED EXPENSES
3 Months Ended
Aug. 31, 2011
Notes to Financial Statements 
ACCRUED EXPENSES

Accrued expenses at August 31, 2011 consisted of amounts owed to the Company’s trade creditors, outside independent auditors, stock transfer agent, accountant, salary for officers and law firm. We also owe NIVS USA Corp. $377,119. NIVS USA Corp. provided us with product inventory through June 2011 and is affiliated with our director and COO Edward Wang.