INCOME TAXES (Tables)

3 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	December 31, 2016		December 31,  2015
Income tax provision	$	112,400	$	79,400

Restatement to Prior Year Income Tax [Table Text Block]

	September 30,		December 31,
	2016		2015
Total Assets – original presentation	$	17,969,672	$	17,465,221
Total liabilities – original presentation		4,416,733		4,519,183
Total assets – change in presentation		(108,000)		(102,700)
Total liabilities – change in presentation		(108,000)		(102,700)
Total assets – updated presentation		17,861,672		17,362,521
Total liabilities – updated presentation		4,308,733		4,416,483