NOTE 9 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

9 Months Ended

Jan. 31, 2019

Notes

NOTE 9 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 9 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses included the following as of January 31, 2020 and April 30, 2019:

Account	January 31, 2019 (unaudited)	April 30, 2019
Accounts payable	$ 4,891,610	$ 5,298,580
Advanced from customers	208,478	26,921
Accrued salary payable	94,798	284,671
Tax payable	170,216	125,854
Deferred revenue	13,283	13,683
Other payable*	2,469,105	1,803,972
Total accounts payable and accrued expenses	$ 7,847,490	$ 7,680,049

* As of January 31, 2020, other payables consists of general liability, worker's compensation, and medical insurance payable of $410,091, consulting fee payable of $122,507, union and education fees payable of $127,838, interest payables for short-term loans of $650,708, advances from employees of $397,943, security deposit for the operating lease contractor of $144,161 and other advances from third parties of $615,857. As of April 30, 2019, other payables consists of general liability, worker's compensation, and medical insurance payable of $448,528, consulting fee payable of $136,770, union and education fees payable of $131,688, interest payables for short-term loans of $765,061, advances from employees of $221,081 and other miscellaneous payables of $100,844.