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INCOME TAXES (Tables)
 3 Months Ended
Jul. 31, 2018
INCOME TAXES [Abstract]  
Reconciliation Between Statutory Rate and Effective Tax Rate
A reconciliation of statutory tax rates to effective tax rates were as follows in each of the periods presented:

  
For the three
month period
ended July 31,
2018
  
For the three
month period
ended July 31,
2017
 
Federal income taxes at statutory rate
  
21.0
%
  
35.0
%
State income taxes at statutory rate
  
8.84
%
  
8.84
%
Valuation allowance
  
(29.84
%)
  
(43.84
%)
Effective tax rate
  
0.0
%
  
0.0
%