ACCRUED AND OTHER LIABLITIES

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

7. ACCRUED AND OTHER LIABLITIES

Accrued and other liabilities consisted of the following as of March 31, 2018 and December 31, 2017:

	3/31/2018		12/31/2017
Wages payable	$	24,682	$	22,566
Accrued professional and consulting fees		148,633		135,633
	$	173,315	$	158,199