3. Investment in Affiliated Company (Tables)

9 Months Ended

Feb. 28, 2019

Equity Method Investments and Joint Ventures [Abstract]

Financial statements of affiliates

Balance Sheets

Assets:

	February 28, 2019		May 31, 2018
	(Unaudited)
Cash	$	279,692	$	351,746
Prepaid expenses		19,439		48,825
Total assets	$	299,131	$	400,571

Liabilities and Members’ Equity:

	February 28, 2019		May 31, 2018
	(Unaudited)
Payables	$	27,209	$	1,826
Members’ equity		271,922		398,745
Total liabilities and members’ equity	$	299,131	$	400,571

Statements of Operations

	Three Months Ended						Nine months Ended
	February 28, 2019			February 28, 2018			February 28, 2019			February 28, 2018
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Expenses	$	67,778		$	89,484		$	126,823		$	319,269
Loss before provision for income taxes		(67,778	)		(89,484	)		(126,823	)		(319,269	)
Provision for income taxes		–			–			–			6,000
Net loss	$	(67,778	)	$	(89,484	)	$	(126,823	)	$	(325,269	)