Note 8 - Accounts Payable and Accrued Expenses

9 Months Ended

Jan. 31, 2018

Notes

Note 8 - Accounts Payable and Accrued Expenses

NOTE 8 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses included the following as of January 31, 2018 and April 30, 2017:

Account	January 31, 2018 (unaudited)	April 30, 2017
Accounts payable	$  6,623,798	$  5,096,599
Advanced from customers	177,666	40,900
Accrued salary payable	359,610	160,244
Tax payable	92,568	121,127
Deferred revenue	25,719	82,581
Other payable*	2,611,256	1,535,020
Total accounts payable and accrued expenses	$  9,890,617	$  7,036,471

On January 31, 2018, other payables consists of commission payable of $201,310, general liability, worker's compensation, and medical insurance payable of $575,687, consulting fee payable of $209,905, union and education fees payable of $297,754, interest payables for short-term loans of $521,012, advanced from the employees of $602,037 and other miscellaneous payables of $203,551. On April 30, 2017, other payables consists of commission payable of $133,712, general liability, worker's compensation, and medical insurance payable of $465,505, consulting fee payable of $266,852, union and education fees payable of $280,404, interest payables for short-term loans of $213,153, advanced from the employees of $172,435 and other miscellaneous payables of $2,959.