RESTATEMENT OF OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2013

RESTATEMENT OF OPERATIONS [Abstract]

Details of Restated Financial Statements

                    SEPTEMBER 30, 2013 DETAILS OF RESTATED FINANCIAL STATEMENTS

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                                       At September 30, 2013

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                                                                 Previously

                                               Restated           Reported           Change

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Total assets                                       7,655,915          7,655,915                 -

Total liabilities                                  4,848,206          4,848,206                 -

Accumulated deficit                                2,099,834          2,099,834                 -

Total equity                                       2,807,709          2,807,709                 -

                              For The Three Months Ended September 30,

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                   2013

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Total revenues                                       629,762            282,058           347,704

Total operating expenses                             841,518            666,909           174,609

Net loss                                            (215,592)          (388,687)          173,095

Net loss per common share

  basic and diluted                                    (0.02)             (0.03)             0.01

                   2012

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Total revenues                                       102,537                  -           102,537

Total operating expenses                             386,061            220,063           165,998

Net loss                                            (283,524)          (220,063)          (63,461)

Net loss per common share

  basic and diluted                                    (0.04)             (0.03)            (0.01)

                            For the Nine Months Ended September 30, 2013

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Total revenues                                     2,010,134            346,058         1,664,076

Total operating expenses                           2,399,051          1,612,260           786,791

Net loss from continuing

  operations                                        (368,740)        (1,246,025)          877,285

Income from discontinued

  operations                                         127,478            127,478                 -

Net loss                                            (241,262)        (1,118,547)          877,285

Net loss from continuing

  operations                                           (0.03)             (0.11)             0.08

Net loss per common share

  basic and diluted                                    (0.02)             (0.10)             0.08

Net cash provided by (used in)

  operating activities                                77,453           (880,912)          958,365

Net cash (used in) investing

  activities                                      (1,382,436)        (1,382,436)                -

Net cash provided by

  financing activities                             2,845,433          3,803,798          (958,365)

                For the Period March 28, 2012 (inception) through September 30, 2012

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Total revenues                                       524,881                  -           524,881

Total operating expenses                             825,679            491,311           334,368

Net loss from continuing

  operations                                        (300,798)          (491,311)          190,513

Net loss from discontinued

  operations                                               -                  -                 -

Net loss                                            (300,798)          (491,311)          190,513

Net loss per common share

  basic and diluted                                    (0.04)             (0.06)             0.02

Net cash (used in) operating

  activities                                        (206,112)          (446,585)          240,473

Net cash (used in) investing

  activities                                        (351,738)          (351,738)                -

Net cash provided by

  financing activities                             1,033,790          1,274,263          (240,473)