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AVAILABLE-FOR-SALE SECURITIES (as restated) (Details 3) - USD ($)
Sep. 30, 2016
Dec. 31, 2015
Debt Securities, Available-for-sale [Line Items]    
Less than 12 months, Estimated Fair Value $ 140,128,347 $ 348,120,251
Less than 12 months, Gross Unrealized Losses (364,535) (5,983,726)
Greater than 12 months, Estimated Fair Value 54,628,380 6,939,257
Greater than 12 months, Gross Unrealized Losses (4,746,979) (405,720)
Total, Estimated Fair Value 194,756,727 355,059,508
Total, Gross Unrealized Losses $ (5,111,514) $ (6,389,446)