Stockholders' Equity	12 Months Ended
May 31, 2014
Stockholders Equity
Stockholders' Equity	Note N – Stockholders’ Equity In fiscal 2014, the Company issued 691,000 shares of the Company's common stock as additional consideration in connection with new and continued borrowings totaling $666,000. The shares were valued at approximately $.006549 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $4,525. In fiscal 2014, the Company issued 10,995,548 shares of the Company’s common stock in connection with the additional 2% stock dividend associated with Series A and B Preferred shares that were requested to be redeemed upon maturity (see Note J). The shares were valued at approximately $.004465 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $49,090. In fiscal 2014, the Company issued 9,316,337 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.009410 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $87,667. In fiscal 2014, the Company issued 9,630,856 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.003460 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $33,323. In fiscal 2013, the Company issued 2,527,500 shares of the Company's common stock as additional consideration in connection with new and continued borrowings totaling $2,147,500. The shares were valued at approximately $.005295 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $13,383. In fiscal 2013, the Company issued 9,056,539 shares of the Company’s common stock in connection with the additional 2% stock dividend associated with Series A and B Preferred shares that were requested to be redeemed upon maturity (see Note J). The shares were valued at approximately $.004883 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $44,227. In fiscal 2013, the Company issued 8,573,594 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.01874 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $160,669. In fiscal 2013, the Company issued 8,947,444 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.00505 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $45,185. In fiscal 2013, the Company awarded 50,000 shares to an individual as compensation for services instrumental to advancing the Company’s business plan. The shares were valued at approximately $.004875 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $244. On July 9, 2012 the Company issued 22,600,000 shares of the Company’s common stock to employees and other individuals for services rendered. The shares were valued at approximately $.002650 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $59,890.

Stockholders' Equity

12 Months Ended

May 31, 2014

Note N – Stockholders’ Equity

In fiscal 2014, the Company issued 691,000 shares of the Company's common stock as additional consideration in connection with new and continued borrowings totaling $666,000. The shares were valued at approximately $.006549 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $4,525.

In fiscal 2014, the Company issued 10,995,548 shares of the Company’s common stock in connection with the additional 2% stock dividend associated with Series A and B Preferred shares that were requested to be redeemed upon maturity (see Note J). The shares were valued at approximately $.004465 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $49,090.

In fiscal 2014, the Company issued 9,316,337 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.009410 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $87,667.

In fiscal 2014, the Company issued 9,630,856 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.003460 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $33,323.

In fiscal 2013, the Company issued 2,527,500 shares of the Company's common stock as additional consideration in connection with new and continued borrowings totaling $2,147,500. The shares were valued at approximately $.005295 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $13,383.

In fiscal 2013, the Company issued 9,056,539 shares of the Company’s common stock in connection with the additional 2% stock dividend associated with Series A and B Preferred shares that were requested to be redeemed upon maturity (see Note J). The shares were valued at approximately $.004883 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $44,227.

In fiscal 2013, the Company issued 8,573,594 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.01874 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $160,669.

In fiscal 2013, the Company issued 8,947,444 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.00505 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $45,185.

In fiscal 2013, the Company awarded 50,000 shares to an individual as compensation for services instrumental to advancing the Company’s business plan. The shares were valued at approximately $.004875 per share based on the average

quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $244.

On July 9, 2012 the Company issued 22,600,000 shares of the Company’s common stock to employees and other individuals for services rendered. The shares were valued at approximately $.002650 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $59,890.