NOTE 2 - EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Basic and diluted earnings (loss) per share are calculated as follows:

	Three Months Ended September 30,
	2014				2013 - Restated
	Basic		Diluted		Basic		Diluted
Net Income	$	206,313	$	206,313	$	351,999	$	351,999
Weighted average common shares outstanding		14,942,728		14,942,728		13,567,216		13,567,216
Effect of dilutive securities		--		262,573		--		97,116
Weighted average common shares, including
Dilutive effect		14,942,728		15,205,301		13,567,216		13,664,332
Per share:
Net income	$	0.01	$	0.01	$	0.03	$	0.03

	Nine Months Ended September 30,
	2014						2013 - Restated
	Basic			Diluted			Basic		Diluted
Net Income (Loss)	$	(323,398	)	$	(323,398	)	$	1,126,858	$	1,126,858
Weighted average common shares outstanding		14,942,728			14,942,728			13,567,216		13,567,216
Effect of dilutive securities		--			--			--		77,814
Weighted average common shares, including
Dilutive effect		14,942,728			14,942,728			13,567,216		13,645,030
Per share:
Net income	$	(0.02	)	$	(0.02	)	$	0.08	$	0.08