Labor Smart (LTNC) 10-Q18 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013	Nov. 12, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Labor Smart, Inc.	'
Entity Central Index Key	'0001522469	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	20,467,306
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$237,736	$124,888
Accounts receivable, net	1,618,277	711,210
Prepaid expense	31,903	43,336
Deferred financing costs	34,734	83,634
Marketable securities	7,839	28,424
Other assets	5,129	34,552
Total current assets	1,935,618	1,026,044
Equipment, net	9,868	'
Customer relationships, net	252,738	'
Total long-term assets	262,606	'
Total assets	2,198,224	1,026,044
Current liabilities	'	'
Accounts payable	'	844
Accrued liabilities	156,999	125,861
Payroll taxes payable	1,427,042	579,400
Notes payable, related party	88,806	219,375
Note payable	1,600	15,160
Convertible note payable, net of unamortized discount of $440,209	1,205,794	184,355
Convertible note payable derivative liability	50,010	'
Total current liabilities	2,930,251	1,124,995
Contingent liability	128,367	'
Total liabilities	3,058,618	1,124,995
Stockholders' deficit	'	'
Common stock; $0.001 par value; 75,000,000 shares authorized, 19,806,259 and 16,757,000 issued and outstanding as of September 30, 2013 and December 31, 2012, respectively.	19,806	16,757
Additional paid-in capital	1,417,467	348,838
Accumulated other comprehensive income	2,880	6,252
Accumulated deficit	-2,300,547	-470,798
Total stockholder's deficit	-860,394	-98,951
Total liabilities and stockholders' deficit	$2,198,224	$1,026,044

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	19,806,259	16,757,000
Common stock, shares outstanding	19,806,259	16,757,000

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (Unaudited) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Revenues	$5,345,172	$2,152,243	$11,886,084	$5,046,283
Cost of sales	4,435,363	1,776,081	10,015,513	4,193,813
Gross profit	909,809	376,162	1,870,571	852,470
Operating expenses	'	'	'	'
Professional fees	57,045	87,104	220,933	100,964
Stock-based compensation - consulting services	69,483	'	539,721	56,501
Payroll expenses	388,385	184,081	848,980	345,707
Loss on sale of receivables	32,242	'	125,602	'
General and administrative fees	529,440	169,326	1,275,344	383,311
Total operating expenses	1,076,595	440,511	3,010,580	829,982
Operating income (loss)	-166,786	-64,349	-1,140,009	22,488
Other income (expenses)	'	'	'	'
Interest income	'	'	73	'
Interest and finance expense	-272,437	-18,489	-708,641	-31,441
Gain on change in fair value in derivative liability	15,912	'	15,912	'
Gain (loss) on sale of securities	4,297	-51,751	2,916	-99,120
Total other income (expenses)	-252,228	-70,240	-689,740	-130,561
Net loss	-419,014	-134,589	-1,829,749	-108,073
Unrealized gain on marketable securities	1,399	2,989	-3,372	711
Other comprehensive income	1,399	2,989	-3,372	711
Comprehensive loss	-417,615	-131,600	-1,833,121	-107,362
Basic loss per common share	($0.02)	($0.01)	($0.10)	($0.01)
Basic weighted average common shares outstanding	$19,436,806	$16,328,424	$18,951,574	$16,140,164

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
Statements of Cash Flows (Unaudited) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net loss	($1,829,749)	($108,073)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Stock-based compensation	539,721	56,501
Interest and financing costs	657,043	7,051
Depreciation and amortization	43,336	'
Gain on sale of securities	-2,916	'
Gain on change in fair value of derivative liability	-15,912	'
Changes in operating assets and liabilities:	'	'
Increase in off-balance sheet receivable factoring	570,771	311,875
Increase in accounts receivables	-1,477,838	-1,014,070
Increase (decrease) in prepaid expense	495	9,842
Increase in other assets	29,423	-41,717
Increase (decrease) in accounts payable	-844	17,158
Increase in accrued liabilities	31,138	120,434
Increase in payroll taxes payable	847,642	355,181
Increase in other liabilities	'	26,658
Net cash used in operating activities	-604,645	-259,160
Cash flows from investing activities:	'	'
Assets acquired in asset purchase agreement	-150,000	'
Purchase of fixed assets	-1,188	'
Proceeds from sale of marketable securities	986,825	'
Purchase of marketable securities	-966,696	-5,951
Net cash used in investing activities	-131,059	-5,951
Cash flows from financing activities:	'	'
Proceeds from common stock	100,000	'
Payment on convertible note payable	-103,500	'
Proceeds from convertible notes payable	1,033,200	50,000
Payment on notes payable - related party	-129,962	-60,000
Proceeds from notes payable- related party	'	210,000
Payments on contingent liability	-37,626	'
Payment on financed insurance	-13,560	'
Net cash provided by financing activities	848,552	200,000
Net change in cash	112,848	-65,111
Cash, beginning of period	124,888	65,111
Cash, end of period	237,736	'
Supplemental disclosure of cash flow information:	'	'
Interest paid	'	'
Taxes paid	'	'
Non-cash interest and financing activities	'	'
Warrants issued as part of deferred finance costs	57,359	'
Shares issued for prepaid services	389,272	'
Finance costs included in convertible note value	65,800	'
Contingent liability associated with asset purchase	$158,490	'

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
NATURE OF OPERATIONS	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS	'
	NOTE 1 – NATURE OF OPERATIONS

	Nature of Business

	Labor Smart, Inc. (the “Company”) was incorporated in the State of Nevada on May 31, 2011. Labor Smart, Inc. provides temporary blue-collar staffing services. It supplies general laborers on demand to the light industries, including manufacturing, logistics, and warehousing, skilled trades’ people, and general laborers to commercial construction industries.

GOING_CONCERN

GOING CONCERN	9 Months Ended
GOING CONCERN	Sep. 30, 2013
Notes to Financial Statements	'
GOING CONCERN	'
	NOTE 2 – GOING CONCERN

	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company requires capital for its contemplated operational and marketing activities. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. Accordingly, the Company has an accumulated deficit of $2,300,547 at September 30, 2013. The obtainment of additional financing and increasingly profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of Presentation

	These financial statements are presented in United States dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted a December 31 fiscal year end.

	Fair Value of Financial Instruments

	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC (“ASC 820-10”), fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

	The three levels of the fair value hierarchy are described below:

	Level 1		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
	Level 2		Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;
	Level 3		Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

	Pursuant to ASC 825, the fair value of cash and marketable securities is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of cash, accounts receivables, marketable securities, accounts payable and accrued liabilities, and notes payable approximate their current fair values because of their nature and respective relatively short maturity dates or durations.

	Assets measured at fair value on a recurring basis were presented on the Company’s balance sheets as of September 30, 2013 and December 31, 2012 as follows:

		Fair Value Measurements as of September 30, 2013 Using:
			Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			6/30/13			(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	7,839		$	7,839	$	0	$	0
	Equity securities	$	7,839		$	7,839	$	0	$	0
	Total	$	7,839		$	7,839	$	0	$	0
	Liabilities:
	Contingent liability	$	128,367		$	0	$	0	$	128,367
	Total	$	128,367		$	0	$	0	$	128,367

		Fair Value Measurements as of December 31, 2012 Using:
			Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			12/31/12			(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	28,424		$	28,424	$	0	$	0
	Equity securities	$	28,424		$	28,424	$	0	$	0
	Total	$	28,424		$	28,424	$	0	$	0
	Liabilities:
	Contingent liability	$	0		$	0	$	0	$	0
	Total	$	0		$	0	$	0	$	0

	Cash and Cash Equivalents

	Cash and cash equivalents consist of cash and short-term investments with original maturities of less than ninety (90) days. Cash equivalents are placed with high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates fair value.

	Revenue Recognition

	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for sales returns, bad debts, and other allowances based on its historical experience.

	Deferred Financing Costs

	Deferred financing costs consist of costs incurred to obtain debt financing, including legal fees, origination fees and administration fees. Costs associated with the Convertible Promissory Note are deferred and amortized in our accompanying statement of operations using the straight-line method, which approximates the effective interest method, over the terms of the respective financing instrument.

	Use of Estimates

	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company, and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.

	Factoring Agreement and Accounts Receivable

	The Company had month-to-month financing agreements with Riviera Finance LLC which was terminated on July 24, 2013 and Transfac Capital, Inc. which commenced on July 31, 2013 that included a non-recourse factoring arrangement that provides notification factoring on substantially all of the Company’s sales. Riviera Finance LLC and Transfac Capital, Inc., based on credit approved orders, assumes the accounts receivable risk of the Company’s customers in the event of insolvency or non-payment. All other receivable risks for customer deductions that reduce the customer receivable balances are retained by the Company, including, but not limited to, allowable customer markdowns, disputes, and discounts. The Company assumes the risk on accounts receivable not factored to Riviera Finance LLC and Transfac Capital, Inc., which is shown as accounts receivable on the accompanying balance sheets, net of factored accounts receivable. As of September 30, 2013 and December 31, 2012, factored accounts receivable total $772,676 and $291,708, respectively.

	Equipment

Property and equipment are stated at the lower of cost or fair value. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets, as follows:

Description	Estimated Life
Office equipment and furniture	3 years

The estimated useful lives are based on the nature of the assets as well as current operating strategy and legal considerations such as contractual life. Future events, such as property expansions, property developments, new competition, or new regulations, could result in a change in the manner in which the Company uses certain assets requiring a change in the estimated useful lives of such assets.

		30-Sep-13		31-Dec-12
Office equipment and furniture		$ 11,841		$ -
Less: accumulated depreciation		-1,973		-
		$ 9,868		$ -

Customer Relationships

Customer relationships comprise customer lists acquired from Qwik Staffing Solutions, Inc. on April 29, 2013. Customer lists are amortized on a straight-line basis over three years.

		30-Sep-13		31-Dec-12
Customer lists		$ 294,100		$ -
Less: accumulated amortization		-41,362		-
		$ 252,738		$ -

Earnings Per Share

Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. There were no potentially dilutive securities outstanding during the periods presented.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flow.

RELATED_PARTY

RELATED PARTY	9 Months Ended
RELATED PARTY	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY	'
	NOTE 4 – RELATED PARTY

	On January 11, 2012, the Company issued a promissory note to the Company’s President in exchange for $50,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on January 11, 2013. As of September 30, 2013, $43,000 of this note has been repaid.

	On January 19, 2012, the Company issued a promissory note to the Company’s President in exchange for $50,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on January 19, 2013. This note was consolidated into the loan agreement dated April 25, 2013.

	On February 6, 2012, the Company issued a promissory note to the Company’s President in exchange for $25,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on February 6, 2013. This note was consolidated into the loan agreement dated April 25, 2013.

	On February 20, 2012, the Company issued a promissory note to the Company’s President in exchange for $15,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on February 20, 2013. This note was consolidated into the loan agreement dated April 25, 2013.

	On March 5, 2012, the Company issued a promissory note to the Company’s President in exchange for $15,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on March 5, 2013. This note was consolidated into the loan agreement dated April 25, 2013.

	On March 8, 2012, the Company issued a promissory note to the Company’s President in exchange for $45,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on March 8, 2013. This note was consolidated into the loan agreement dated April 25, 2013.

	On March 12, 2012, the Company issued a promissory note to the Company’s President in exchange for $10,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on March 12, 2013. This note was consolidated into the loan agreement dated April 25, 2013.

	On April 25, 2013, the Company entered into a loan agreement with the CEO of the Company in the amount of $175,768. This loan is payable on demand, unsecured, and bears 0% interest per annum. This loan consolidates all previous loans issued. As of September 30, 2013, $86,962 of this note has been repaid. leaving an unpaid balance of $88,806.

PREPAID_EXPENSES

PREPAID EXPENSES	9 Months Ended
PREPAID EXPENSES	Sep. 30, 2013
Notes to Financial Statements	'
PREPAID EXPENSES	'
	NOTE 5 – PREPAID EXPENSES

	As of September 30, 2013 and December 31, 2012, the Company had prepaid expenses of $31,903 and $43,336, respectively. Prepaid expenses at September 30, 2013 comprises prepaid leases payments.

CUSTOMER_RELATIONSHIP_NET

CUSTOMER RELATIONSHIP, NET	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
CUSTOMER RELATIONSHIP, NET	'
	NOTE 6 – CUSTOMER RELATIONSHIP, NET

	On April 29, 2013 the Company entered into an Asset Purchase Agreement (“Agreement”) with Qwik Staffing Solutions, Inc. (“Qwik”). Under the terms of the Agreement, Qwik sold all of the operating assets (“Assets”) of Qwik, excluding cash and accounts receivable. In consideration for the Assets, the Company agreed to pay $320,000 in cash. The first $150,000 is due one day prior to the delivery and transfer of the Assets. The remaining $170,000 is due in monthly installments by paying an amount equal to 6.5% of the monthly accounts receivable collected by operating the Orlando, Jacksonville and Tampa, Florida locations. In the event these aggregate monthly payments total less than $170,000, after 14 months, Qwik will issue the Company a credit memo for the difference.

	The total purchase price for Qwik was approximately $308,490. The purchase price consisted of approximately (i) $150,000 in cash, (ii) Estimated fair value of consideration payable on collection 6.5% of the monthly accounts receivable collected by operating the Orlando, Jacksonville and Tampa, Florida locations over the next fourteen months of $158,490. The Company expected to pay total consideration of $170,000 in equal installments over 14 months. The fair value of the consideration was estimated by discounting the monthly installments by 12% per annum.

	The determination of the estimated fair value of the acquired assets and liabilities assumed required management to make significant estimates and assumptions. We determined the fair value by applying established valuation techniques, based on information that management believed to be relevant to this determination. The following table summarizes the purchase price allocation of the fair value of the assets acquired and liabilities assumed at the date of purchase:
	uipment	$ 10,654
	Prepaid supplies	3,736
	Customer relationships	294,100
	Net assets acquired	$ 308,490

	Cash	$ 150,000
	Contingent consideration	158,490
	Consideration paid	$ 308,490

	As of September 30, 2013 and December 31, 2012, the customer list is valued at $252,738 and $0, respectively. Amortization expense was $41,362 and $0 for the nine months ended September 30, 2013 and 2012, respectively. Office equipment was valued at $11,841 and $0 as of September 30, 2013 and December 31, 2012, respectively. Depreciation expense was $1,974 and $0 for the nine months ended September 30, 2013 and 2012, respectively.

FACTORING_AGREEMENT

FACTORING AGREEMENT	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
FACTORING AGREEMENT	'
	NOTE 7 – FACTORING AGREEMENT

	On July 24, 2013, the Company terminated a month-to-month financing agreement with Riviera Finance LLC (“Riviera”) that included a non-recourse factoring arrangement that provides notification factoring on substantially all of the Company’s sales. Receivables were factored at a rate of eight-five (85) percent of the invoice face value on accepted accounts up to $500,000. A reserve of eight (8) percent of the invoice face value is held by Riviera in case of customer disputes.

	Fees charged by Riviera are two (2) percent of the unpaid invoice face value for the first twenty-five (25) days after the factored date and 0.8% of the invoice face value for every ten (10) days thereafter up to a total of seven (7) percent, including the initial two (2) percent. Administrative charges based on various rates are charged on the gross face amount of all accounts with minimum fees as defined in the agreement. The following table details the amounts of the factoring agreement with Riviera as of September 30, 2013 and December 31, 2012.
		Receivables Factored		Reserve	Fees	Administrative Charges
				Deposit
	30-Sep-13	$	0	$ 0	$ 98,938	$ 0
	31-Dec-12	$	291,708	$ 5,597	$ 126,321	$ 0

	The reserve deposit is included in other current assets within the balance sheets and receivables factored are netted against accounts receivable. Fees or charges billed by Riviera Finance as of September 30, 2013 and 2012 are $93,360 and $0, respectively.

	On July 31, 2013 the Company entered into a Purchase and Sale Agreement with Transfac Capital, Inc. (“Transfac”). Under the terms of the Purchase and Sale Agreement, Transfac shall have the right, but not the obligation, to purchase up to Two Million Dollars ($2,000,000) worth of accounts receivable (the “Maximum Advances”) of the Company. For each account receivable purchased, Transfac shall advance seventy percent (70%) of the face value of the account and the balance after receipt of full payment on the account. As consideration, the Company shall pay Transfac two percent (2%) of the average monthly balance of the outstanding accounts purchased, with a minimum of one half of one percent (0.5%) of the Maximum Advances per month, as long as long as the Purchase and Sale Agreement remains in effect. . The following table details the amounts of the factoring agreement with Transfac as of September 30, 2013 and December 31, 2012.
		Receivables Factored		Reserve	Fees	Administrative Charges
				Deposit
	30-Sep-13	$	772,676	$ 0	$ 29,664	$ 0
	31-Dec-12	$	0	$ 0	$ 0	$ 0

CONVERTIBLE_PROMISSORY_NOTES

CONVERTIBLE PROMISSORY NOTES	9 Months Ended
CONVERTIBLE PROMISSORY NOTES	Sep. 30, 2013
Notes to Financial Statements	'
CONVERTIBLE PROMISSORY NOTES	'
	NOTE 8– CONVERTIBLE PROMISSORY NOTES

	On January 17, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $103,500 bearing an 8% annual interest rate and maturing October 21, 2013. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 51% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 60 days of date of issue at 130% of the original principal amount plus interest, between 60 days and 120 days at 140% of the original principal amount plus interest and between 120 days and 180 days at 150% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $100,000, which was net of original issue discount of $99,441. On April 16, 2013, Company elected to prepay the Convertible Promissory Note dated January 17, 2013 with Asher Enterprises, Inc. for $146,647 in cash. The payment includes prepayment of $103,500 in original principal, a 40% prepayment penalty and outstanding accrued interest.

	On February 25, 2013, the Company entered into a Convertible Promissory Note with Evolution Capital Fund I, L.P. (“Holder”) in the original principle amount of $106,000 bearing a 12% annual interest rate and maturing November 25, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated as 52% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 120 days of date of issue at 140% of the original principal amount plus interest, between 121 days and 150 days at 145% of the original principal amount plus interest and between 151 days and 180 days at 150% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $101,000, which was net of original issue discount of $97,846. On September 28, 2013, the Holder converted 221,108 shares of common stock of the Company for $33,035 and $2,965 in principal and interest, respectively. At September 30, 2013, $69,240 of discount on the remaining convertible note has been amortized.

	On March 4, 2013, the Company issued a Convertible Note to Vista Capital Investments, LLC (“Holder”), in the original principle amount of $275,000 bearing a 12% annual interest rate and maturing one year for $250,000 of consideration paid in cash and a $25,000 original issue discount. The Company may repay the convertible note any time and if repaid within 90 days of date of issue with an interest rate is 0%. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated as lessor of (a) $0.62 or (b) 60% of the lowest trade occurring during the 25 consecutive trading days immediately preceding the conversion date. The Company received gross proceeds of $25,000, which was net of original issue discount of $16,667. On September 5, 2013, the Holder converted 50,000 shares of common stock of the Company for $7,071 and $849 in principal and interest, respectively. At September 30, 2013, $8,940 of discount on the remaining convertible note has been amortized.

	On March 6, 2013, the Company issued a Convertible Note to JMJ Financial (“Holder”), in the original principle amount of $275,000 bearing a 12% annual interest rate and maturing in one year for $250,000 of consideration paid in cash and a $25,000 original issue discount. The Company may repay the convertible note any time and if repaid within 90 days of date of issue with an interest rate is 0%. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated as lessor of (a) $0.62 or (b) 60% of the lowest trade occurring during the 25 consecutive trading days immediately preceding the conversion date.
	i) On March 6, 2013, the Company received gross proceeds of $50,000 in the first tranche, which was net of original issue discount of $33,333. On September 9 and 19, 2013, the Holder converted a total of 140,000 shares of common stock of the Company for $19,320 and $2,318 in principal and interest, respectively. At September 30, 2013, $17,621 of discount has been amortized on the remaining first tranche.
	ii) On June 27, 2013, the Company received the second tranche of $50,000 in cash, which was net of original issue discount of $33,333. At September 30, 2013, $12,688 of discount has been amortized on the second tranche.
	iii) On September 27, 2013, the Company received the third tranche of $50,000 in cash, which was net of original issue discount of $55,000. At September 30, 2013, $400 of discount has been amortized on the second tranche.

	On April 10, 2013, the Company issued a Convertible Promissory Note to Iconic Holding, LLC (“Holder”), in the original principle amount of $115,500 bearing a 0% annual interest rate and maturing April 10, 2014 for $101,200 of consideration paid in cash, $8,800 in issuer expenses and a $5,500 original issue discount. This unsecured convertible promissory note is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated at 65% of the lowest trading price of any day during the 10 consecutive trading days prior to the dated on which the Holder elects to convert all or part of the Note. The Company may repay the convertible promissory note within 60 days of date of issue at 110% of the original principal amount plus interest, between 60 days and 120 days at 120% of the original principal amount plus interest and between 120 days and 180 days at 130% of the original principal amount plus interest and 30,000 shares of common stock of the Company. Thereafter, the Note may only be repaid with the consent of the Holder. The Company received cash proceeds of $101,200, which was net of original issue discount of $62,192. At September 30, 2013, $33,688 of discount has been amortized.

	On April 29, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $128,500 bearing an 8% annual interest rate and maturing January 31, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 112% of the original principal amount plus interest, between 31 days and 60 days at 119% of the original principal amount plus interest, between 61 days and 90 days at 125% of the original principal amount plus interest, between 91 days and 120 days at 130% of the original principal amount plus interest and between 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received gross proceeds of $125,000, which was net of original issue discount of $93,052. At September 30, 2013, $59,211 of discount has been amortized.

	On May 17, 2013, the Company entered into a Convertible Promissory Note with Redwood Fund II, LLC (“Holder”) in the original principle amount of $101,000 bearing a 10% annual interest rate and maturing November 17, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated as 58% of the lowest trading price, determined on the then current trading market for the Company’s common stock, for 20 trading days prior to conversion. The Company received cash proceeds of $101,000, which was net of original issue discount of $73,138. At September 30, 2013, $60,547 of discount has been amortized.

	On May 20, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $53,000 bearing an 8% annual interest rate and maturing February 20, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 112% of the original principal amount plus interest, between 31 days and 60 days at 119% of the original principal amount plus interest, between 61 days and 90 days at 125% of the original principal amount plus interest, between 91 days and 120 days at 130% of the original principal amount plus interest and between 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $50,000, which was net of original issue discount of $38,379. At September 30, 2013, $21,158 of discount has been amortized.

	On June 4, 2013, the Company entered into a Convertible Promissory Note with Evolution Capital Fund I, L.P. (“Holder”) in the original principle amount of $106,000 bearing a 12% annual interest rate and maturing March 4, 2014. This convertible note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated as 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 120 days of date of issue at 140% of the original principal amount plus interest, between 121 days and 150 days at 145% of the original principal amount plus interest and between 151 days and 180 days at 150% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $101,000, which was net of original issue discount of $76,759. At September 30, 2013, $40,268 of discount has been amortized.

	On July 11, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $63,000 bearing an 8% annual interest rate and maturing April 15, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 112% of the original principal amount plus interest, between 31 days and 60 days at 119% of the original principal amount plus interest, between 61 days and 90 days at 125% of the original principal amount plus interest, between 91 days and 120 days at 130% of the original principal amount plus interest and between 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $60,000, which was net of original issue discount of $55,239. At September 30, 2013, $15,221 of discount has been amortized.











	On September 16, 2013, the Company entered into a Convertible Promissory Note (“Note) with Willow Creek Capital Group, LLC (“Holder”) in the original principle amount of $130,000 bearing a 12% annual interest rate and maturing July 16, 2014. At the option of the Holder:
	i) The Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date, or
	ii) All principal, costs, charges and interest amounts outstanding may be exchanged for shares of the Company’s common stock at the Conversion Price of $0.34 per share. The Conversion Price is subject to an anti-dilution adjustment in the event the Company at any time, while the Notes are outstanding, issues equity securities including common stock or any security convertible or exchangeable for shares of common stock for no consideration or for consideration less than $0.34 a share.
	The Company may repay the convertible promissory note at 135% of the original principal amount plus interest. The Company received cash proceeds of $125,000, which was net of original issue discount of $121,466 and convertible note payable derivative liability of $65,723. At September 30, 2013, $8,428 of discount has been amortized.

CONVERTIBLE_NOTE_PAYABLE_DERIV

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY	'
	NOTE 9 – CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY

	The Convertible Promissory Note with Willow Creek Capital Group, LLC are subject to anti-dilution adjustments that allow for the reduction in the Conversion Price in the event the Company subsequently issues equity securities including common stock or any security convertible or exchangeable for shares of common stock for no consideration or for consideration less than $0.34 a share. The Company accounted for the conversion option in accordance with ASC Topic 815. Accordingly, the Conversion Option is not considered to be solely indexed to the Company’s own stock and, as such, recorded as a liability.

	The Company’s convertible promissory note derivative liability has been measured at fair value at September 16, 2013 and September 30, 2013 using a binomial model. Since the Conversion Price contains an anti-dilution adjustment, the probability that the Conversion Price of the Notes would decrease as the share price decreased was incorporated into the valuation calculation.

	The inputs into the binomial model are as follows:

		16-Sep-13	30-Sep-13
	Closing share price	$0.34	$0.29
	Conversion price	$0.34	$0.34
	Risk free rate	0.10%	0.10%
	Expected volatility	150%	150%
	Dividend yield	0%	0%
	Expected life	10 months	10 months

	The fair value of the convertible note payable derivative liability is $50,010 at September 30, 2013. The decrease in the fair value of the convertible note payable derivative liability of $15,912 is recorded as a gain in the unaudited consolidated condensed statement of operations for the three months ended September 30, 2013.

CONTINGENT_LIABILITY

CONTINGENT LIABILITY	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
CONTINGENT LIABILITY	'
	NOTE 10 – CONTINGENT LIABILITY

	The Company has a contingent liability related to Asset Acquisition Agreement with Qwik Staffing Solutions, Inc. on April 29, 2013. The obligation is due in monthly installments by paying an amount equal to 6.5% of the monthly accounts receivable collected by operating the Orlando, Jacksonville and Tampa, Florida locations. The total payments are not to exceed $170,000. The fair value of the obligation is determined by estimating discounting monthly installments at an interest rate of 12% per annum.

	Opening balance at April 29, 2013	$ 158,490
	Payments	-37,626
	Interest	7,503
	Closing balance at September 30, 2013	$ 128,367

STOCKHOLDERS_EQUITY

STOCKHOLDERSb EQUITY	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
STOCKHOLDERSb EQUITY	'
	NOTE 11 – STOCKHOLDERS’ EQUITY

	The Company has 75,000,000 shares of $0.001 par value common stock authorized. As of September 30, 2013 and December 31, 2012, the Company had 19,395,151 and 16,757,000 shares issued and outstanding, respectively.

	On January 28, 2013, the Company entered into a Consultant Agreement for a term of six months for general corporate and due diligence services. As compensation, the Company agreed to issue to the consultant 300,000 shares of unrestricted common stock valued at $72,000 ($0.24 per share) in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.

	On January 28, 2013, the Company entered into a Consultant Agreement for a term of six months. As compensation, the Company agreed to issue to the consultant 500,000 shares of common stock valued at $120,000 ($0.24 per share) of the Company.

	In February 21, 2013, the Company issued 50,000 stock options to a director of the Company with an exercise price of $0.56 per share, expiring on February 21, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on February 21, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.86%); expected volatility (166%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $26,244 and expensed in our accompanying statement of operations.

	On February 25, 2013, the Company issued warrants to purchase 202,000 shares of common stock of the Company with an exercise price of $0.40 per share and no specific term. These warrants were issued in conjunction to the Convertible Promissory Note the Company entered into on February 25, 2013. The warrants were measured at their fair value on February 25, 2013 using the following Black-Scholes Model Assumptions: risk free interest (1.93%); expected volatility (166%); expected life (10 years); no dividends. These warrants were valued at their relative fair value of $57,359, recorded as a discount to convertible note payable and are deferred and amortized in our accompanying statement of operations using the straight-line method, which approximates the effective interest method, over the term of the associated Convertible Promissory Note.

	In March 14, 2013, the Company issued 50,000 stock options to a director of the Company with an exercise price of $0.62 per share, expiring on March 14, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on March 14, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.88%); expected volatility (166%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $29,057 and expensed in our accompanying statement of operations.

	On March 20, 2013, the Company agreed to issue 100,000 shares of its common stock for cash. The shares were issued at $0.50 per share for an aggregate of $50,000.

	On March 28, 2013, the Holder (Evolution Capital, LLC) of the Convertible Promissory Note originally issued on September 20, 2012, elected to convert $130,000 of principal amount for 604,651 shares of common stock of the Company valued at $268,088 ($0.44 per share) in accordance with the terms of the Note. The amount of principal balance due after the conversion is $0.

	On April 5, 2013, the Company agreed to issue 100,000 shares of its common stock for cash. The shares were issued at $0.50 per share for an aggregate of $50,000.

	In April 19, 2013, the Company issued 30,000 stock options for employee compensation with an exercise price of $0.41 per share, expiring on April 19, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on April 19, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.72%); expected volatility (167%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $11,559 and expensed in our accompanying statement of operations.

	On May 24, 2013, the Company issued 33,500 of shares of common stock to employees for services rendered by them for an aggregate fair value of $12,395 ($0.37 per share) based on the quoted market price of the shares at time of issuance in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.

	On September 5, 2013, Vista Capital Investments, LLC elected to convert 50,000 shares of common stock with an aggregate fair value of $17,500 ($0.35 per share) based on the quoted market price of the shares at time of issuance for $7,920 for principal and interest and $9,580 for debt discount.

	On September 9, 2013, JMJ Financial elected to convert 60,000 shares of common stock with an aggregate fair value of $21,000 ($0.35 per share) based on the quoted market price of the shares at time of issuance for $9,504 for principal and interest and $11,496 for debt discount.

	On September 19, 2013, JMJ Financial elected to convert 80,000 shares of common stock with an aggregate fair value of $20,800 ($0.26 per share) based on the quoted market price of the shares at time of issuance for $12,134 for principal and interest and $8,666 for debt discount.

	In September 24, 2013, the Company issued 30,000 stock options for employee compensation with an exercise price of $0.295 per share, expiring on September 24, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on September 24, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.72%); expected volatility (164%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $13,792 and expensed in our accompanying statement of operations.

	On September 28, 2013, Evolution Capital LLC elected to convert 221,108 shares of common stock with an aggregate fair value of $61,910 ($0.28 per share) based on the quoted market price of the shares at time of issuance for $36,000 for principal and interest and $25,910 for debt discount.

	The following is a summary of the common stock options granted, forfeited or expired and exercised:

		Number of Options		Weighted Average Exercise
				Price Per Share
	Outstanding – January 1, 2012	-		$ -
	Granted	130,000		0.5
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding - December 31, 2012	130,000		0.5
	Granted	180,000		0.48
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding and exercisable – September 30, 2013
		310,000		$0.49

	The following table summarizes information on stock options outstanding and exercisable as of September 30, 2013:
		Number Outstanding at September 30, 2013	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.30	50,000	4.99
	$0.41	30,000	4.55	-
	$0.50	130,000	5	-
	$0.56	50,000	4.4	-
	$0.62	50,000	4.45	-

	The following is a summary of warrants activity during September 30, 2013:
		Number of Shares	Weighted Average Exercise Price
	Balance, December 31, 2012	300,000	0.4

	Warrants granted and assumed	202,000	0.4
Warrants canceled	-	0
Warrants expired	-	0
Balance, September 30, 2013	502,000	0.4

All warrants outstanding as of September 30, 2013 are exercisable.

COMMITMENTS

COMMITMENTS	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
COMMITMENTS	'
	NOTE 12 – COMMITMENTS

	On February 14, 2013, the Company entered into a two year lease agreement with L. Gerald Crews Trust, commencing March 1, 2013, to rent office space at 5604 Wendy Bagwell Pkwy., Hiram, Georgia. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly lease payments, including common area maintenance, are $900 and $936 in Year 1 and Year 2, respectively. The Company has the option to extend the lease for an additional two years at increased monthly lease payments of $964 and $993 in Year 1 and Year 2, respectively, during the renewal period.

	On February 27, 2013, the Company entered into a 37 month lease agreement with Ross Properties, LLC, commencing March 1, 2013, to rent office space at 4424 Taggart Creek Road, Charlotte, North Carolina. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly lease payments, including initial estimated monthly operating expense payments, are $1,408 with an annual rent escalation of 3% per annum.

	On March 15, 2013, the Company entered into a 37 month lease agreement with DV Partnership, commencing April 1, 2013, to rent office space at 2300 Decker Blvd., Columbia, South Carolina. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly minimum lease payments are $1,034, $1,065 and $1,097 in Year 1, Year 2 and Year 3, respectively. In additional, initial monthly estimated operating expense payments are $366.

	On March 21, 2013, the Company entered into a 37 month lease agreement with Rosie III, LLC, d/b/a Elis Enterprises L.P., commencing April 1, 2013, to rent office space at 6612 B&C Blue Ridge Blvd., Raytown, Missouri. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly minimum lease payments which includes common area expenses are $1,350, $1,400 and $1,450 in Year 1, Year 2 and Year 3, respectively.

	On May 1, 2013, the Company entered into a 12 month lease agreement with Steven C. Cheeseman to rent office space at 14601 North Nebraska Ave., Tampa, Florida. Monthly minimum lease payments are $1,200.

	On May 1, 2013, the Company entered into a 12 month lease agreement with Progressive Properties LLC to rent office space at 4818 Preston Street, Louisville, Kentucky. Monthly minimum lease payments are $1,500 along with a security deposit of $1,500. The Company has the option to renew this lease for 12 additional months for monthly minimum lease payments are $1,545.

	On May 3, 2013, the Company entered into a 24 month lease agreement with Alterman Properties, Inc., commencing May 6, 2013, to rent office space at 6365 Philips Highway, Jacksonville, Florida. Monthly minimum lease payments are $1,600 and $1,700 in Year 1 and Year 2, respectively along with a security deposit of $1,600. The Company has the option to renew this lease for 24 additional months for monthly minimum lease payments are $1,775 and $1,850 in Year 1 and Year 2, respectively during the renewal period.

	On May 7, 2013, the Company entered into a 36 month lease agreement with Noujaim and Warren, Inc. to rent office space at 1517 North Orange Blossom Trail, Orlando, Florida. Monthly minimum lease payments are $1,500, $1,700 and $1,700 in Year 1, Year 2 and Year 3, respectively plus 6.5% sales tax.

	On May 29, 2013, the Company entered into a 36 month lease agreement with Terry Clyne, commencing June 1, 2013, to rent office space at 571 Murfreesboro Road, Nashville, Tennessee. Monthly minimum lease payments are $0 June 1, 2013 through August 31, 2013, $950 for September 2013 and $1,900 from October 1, 2013 through May 31, 2016.

	On April 15, 2013, the Company entered into a 60 month lease agreement with Gary T. Anderberg & Sharon D. Anderberg Family Trust Dated March 30^th 1999, commencing July 1, 2013, to rent office space at 3945 N High School Road, Indianapolis, Indiana. Monthly minimum lease payments are $425 for July 2013, $850 for August 1, 2013 through June 30, 2015, $876 for July 1, 2015 through June 30, 2016, $902 for July 1, 2016 through June 30, 2017 and $929 for July 1, 2017 through June 30, 2018.

	On September 5, 2013, the Company entered into a 37 month lease agreement with Sarah T. Knott & Macon T. Newby, commencing September 6, 2013, to rent office space at 207 Oberlin Road, Raleigh, North Carolina. Monthly minimum lease payments are $2,650 for September 6, 2013 through September 30, 2014, $2,730 for October 1, 2014 through September 30, 2015, $2,811 and for October 1, 2015 through September 30, 2016.

	The following table is a schedule of future minimum lease commitments for the Company:

	Period ending December 31,	2013	$ 59,253
		2014	235,609
		2015	158,115
		2016	61,530
		2017	6,339
		2018	5,573
			$ 526,419

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 13 – SUBSEQUENT EVENTS

	On October 1, 2013, the Company entered into a 60 month lease agreement with NG BIM Colony Plaza, LLC, commencing October 1, 2013, to rent office space at 2115 Windsor Spring Road, Augusta Georgia. Monthly minimum lease payments are $1,200 for October 1, 2013 through December 31, 2014, $1,250 for January 1, 2015 through December 31, 2015, $1,300 for January 1, 2016 through December 31, 2016, $1,350 for January 1, 2017 through December 31, 2017 and $1,400 for January 1, 2018 through September 30, 2018,

	On October 7, 2013, the Company settled in full the Convertible Promissory Note issued to Iconic Holding, LLC issued on April 10, 2013, in the original principle amount of $115,500 bearing a 0% annual interest rate and maturing April 10, 2014 for $149,500 in cash and 30,000 shares of common stock of the Company in accordance with the original terms of the Note.

	On October 7, 2013, JMJ Financial elected to convert 75,000 shares of common stock to convert $11,250 principal amount of a Convertible Promissory Note.

	On October 8, 2013, Vita Capital Investments, LLC elected to convert 50,000 shares of common stock to convert $7,500 principal amount of a Convertible Promissory Note.

	In October 9, 2013, the Company issued 2,195,977 stock options for employee compensation with an exercise price of $0.05 per share, expiring on October 8, 2013 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. These options vest as follows: 25% October 9, 2016, 35% on October 9, 2017 and 40% on October 9, 2018.

	In October 28, 2013, the Company issued 1,500,000 stock options for employee compensation with an exercise price of $0.30 per share, expiring on April 28, 2015 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.

	On October 18, 2013, JMJ Financial elected to convert 100,000 shares of common stock to convert $13,128 principal amount of a Convertible Promissory Note.

	On October 24, 2013, Vita Capital Investments, LLC elected to convert 60,000 shares of common stock to convert $7,848 principal amount of a Convertible Promissory Note.

	On October 24, 2013, Evolution Capital Fund I, L.P. elected to convert 227,342 shares of common stock to convert $26,000 principal amount of a Convertible Promissory Note.

	On October 24, 2013, the Company settled in full the Convertible Promissory Note issued to Asher Enterprises, Inc. issued on April 29, 2013, in the original principle amount of $128,500 bearing a 8% annual interest rate and maturing January 31, 2014 for $178,291 in for principal, prepayment rate and interest in accordance with the original terms of the Note.

	On October 30, 2013, in accordance with the original terms of the Convertible Note issued to Vista Capital Investments, LLC on March 4, 2013, the Company received an advance of $25,000 in cash.

	On October 31, 2013, the Company issued a Convertible Promissory Note to Iconic Holding, LLC (“Holder”), in the original principle amount of $110,250 bearing a 0% annual interest rate and maturing October 31, 2014 with a beginning value of $105,000 and a $5,250 original issue discount. This unsecured convertible promissory note is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated at 60% of the lowest trading price of any day during the 10 consecutive trading days prior to the dated on which the Holder elects to convert all or part of the Note. The Company may repay the convertible promissory note within 60 days of date of issue at 125% of the original principal amount plus interest, between 60 days and 120 days at 130% of the original principal amount plus interest and between 120 days and 180 days at 135% of the original principal amount plus interest and 60,000 shares of common stock of the Company. Thereafter, the Note may only be repaid with the consent of the Holder.


	On November 12, 2013, JMJ Financial elected to convert 118,705 shares of common stock to convert $15,584 principal amount of a Convertible Promissory Note.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation

	These financial statements are presented in United States dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted a December 31 fiscal year end.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments

	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC (“ASC 820-10”), fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

	The three levels of the fair value hierarchy are described below:

	Level 1		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
	Level 2		Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;
	Level 3		Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

	Pursuant to ASC 825, the fair value of cash and marketable securities is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of cash, accounts receivables, marketable securities, accounts payable and accrued liabilities, and notes payable approximate their current fair values because of their nature and respective relatively short maturity dates or durations.

	Assets measured at fair value on a recurring basis were presented on the Company’s balance sheets as of September 30, 2013 and December 31, 2012 as follows:

		Fair Value Measurements as of September 30, 2013 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			6/30/13		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	7,839	$	7,839	$	0	$	0
	Equity securities	$	7,839	$	7,839	$	0	$	0
	Total	$	7,839	$	7,839	$	0	$	0
	Liabilities:
	Contingent liability	$	128,367	$	0	$	0	$	128,367
	Total	$	128,367	$	0	$	0	$	128,367

		Fair Value Measurements as of December 31, 2012 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			12/31/12		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	28,424	$	28,424	$	0	$	0
	Equity securities	$	28,424	$	28,424	$	0	$	0
	Total	$	28,424	$	28,424	$	0	$	0
	Liabilities:
	Contingent liability	$	0	$	0	$	0	$	0
	Total	$	0	$	0	$	0	$	0
Cash and Cash Equivalents	'
	Cash and Cash Equivalents

	Cash and cash equivalents consist of cash and short-term investments with original maturities of less than ninety (90) days. Cash equivalents are placed with high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates fair value.
Revenue Recognition	'
	Revenue Recognition

	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for sales returns, bad debts, and other allowances based on its historical experience.
Deferred Financing Costs	'
	Deferred Financing Costs

	Deferred financing costs consist of costs incurred to obtain debt financing, including legal fees, origination fees and administration fees. Costs associated with the Convertible Promissory Note are deferred and amortized in our accompanying statement of operations using the straight-line method, which approximates the effective interest method, over the terms of the respective financing instrument.
Use of Estimates	'
	Use of Estimates

	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company, and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.
Factoring Agreement and Accounts Receivable	'
	Factoring Agreement and Accounts Receivable

	The Company had month-to-month financing agreements with Riviera Finance LLC which was terminated on July 24, 2013 and Transfac Capital, Inc. which commenced on July 31, 2013 that included a non-recourse factoring arrangement that provides notification factoring on substantially all of the Company’s sales. Riviera Finance LLC and Transfac Capital, Inc., based on credit approved orders, assumes the accounts receivable risk of the Company’s customers in the event of insolvency or non-payment. All other receivable risks for customer deductions that reduce the customer receivable balances are retained by the Company, including, but not limited to, allowable customer markdowns, disputes, and discounts. The Company assumes the risk on accounts receivable not factored to Riviera Finance LLC and Transfac Capital, Inc., which is shown as accounts receivable on the accompanying balance sheets, net of factored accounts receivable. As of September 30, 2013 and December 31, 2012, factored accounts receivable total $772,676 and $291,708, respectively.
Equipment	'
	Equipment

	Property and equipment are stated at the lower of cost or fair value. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets, as follows:

	Description	Estimated Life
	Office equipment and furniture	3 years

	The estimated useful lives are based on the nature of the assets as well as current operating strategy and legal considerations such as contractual life. Future events, such as property expansions, property developments, new competition, or new regulations, could result in a change in the manner in which the Company uses certain assets requiring a change in the estimated useful lives of such assets.




			30-Sep-13	31-Dec-12
	Office equipment and furniture		$ 11,841	$ -
	Less: accumulated depreciation		-1,973	-
			$ 9,868	$ -
Customer Relationships	'
	Customer Relationships

	Customer relationships comprise customer lists acquired from Qwik Staffing Solutions, Inc. on April 29, 2013. Customer lists are amortized on a straight-line basis over three years.

			30-Sep-13	31-Dec-12
	Customer lists		$ 294,100	$ -
	Less: accumulated amortization		-41,362	-
			$ 252,738	$ -
Earnings Per Share	'
	Earnings Per Share

	Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. There were no potentially dilutive securities outstanding during the periods presented.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements

	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flow.

CUSTOMER_RELATIONSHIP_NET_Tabl

CUSTOMER RELATIONSHIP, NET (Tables)	9 Months Ended
CUSTOMER RELATIONSHIP, NET (Tables)	Sep. 30, 2013
Notes to Financial Statements	'
Assets acquired and liabilities	'
	uipment	$ 10,654
	Prepaid supplies	3,736
	Customer relationships	294,100
	Net assets acquired	$ 308,490

	Cash	$ 150,000
	Contingent consideration	158,490
	Consideration paid	$ 308,490

FACTORING_AGREEMENT_Tables

FACTORING AGREEMENT (Tables)	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Amounts of the factoring agreement	'
		Receivables Factored		Reserve	Fees	Administrative Charges
				Deposit
	30-Sep-13	$	0	$ 0	$ 98,938	$ 0
	31-Dec-12	$	291,708	$ 5,597	$ 126,321	$ 0
Table details the amounts of the factoring agreement	'
		Receivables Factored		Reserve	Fees	Administrative Charges
				Deposit
	30-Sep-13	$	772,676	$ 0	$ 29,664	$ 0
	31-Dec-12	$	0	$ 0	$ 0	$ 0

CONVERTIBLE_NOTE_PAYABLE_DERIV1

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Tables)	9 Months Ended
CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Tables)	Sep. 30, 2013
Notes to Financial Statements	'
Inputs into the binomial model	'
		16-Sep-13	30-Sep-13
	Closing share price	$0.34	$0.29
	Conversion price	$0.34	$0.34
	Risk free rate	0.10%	0.10%
	Expected volatility	150%	150%
	Dividend yield	0%	0%
	Expected life	10 months	10 months

CONTINGENT_LIABILITY_Tables

CONTINGENT LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Asset Acquisition Agreement	'
	Opening balance at April 29, 2013	$ 158,490
	Payments	-37,626
	Interest	7,503
	Closing balance at September 30, 2013	$ 128,367

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERSb EQUITY (Tables)	9 Months Ended
STOCKHOLDERSb EQUITY (Tables)	Sep. 30, 2013
Equity [Abstract]	'
Common stock options granted	'
		Number of Options		Weighted Average Exercise
		Number of Options		Price Per Share
	Outstanding – January 1, 2012	-		$ -
	Granted	130,000		0.5
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding - December 31, 2012	130,000		0.5
	Granted	180,000		0.48
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding and exercisable – September 30, 2013
	Outstanding and exercisable – September 30, 2013	310,000		$0.49
Stock options outstanding and exercisable	'
		Number Outstanding at September 30, 2013	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price	Number Outstanding at September 30, 2013	Average Remaining Life (Years)	Aggregate Intrinsic Value
	$0.30	50,000	4.99
	$0.41	30,000	4.55	-
	$0.50	130,000	5	-
	$0.56	50,000	4.4	-
	$0.62	50,000	4.45	-
Warrants activity	'
		Number of Shares	Weighted Average Exercise Price
	Balance, December 31, 2012	300,000	0.4

	Warrants granted and assumed	202,000	0.4
	Warrants canceled	-	0
	Warrants expired	-	0
	Balance, September 30, 2013	502,000	0.4

COMMITMENTS_Tables

COMMITMENTS (Tables)	9 Months Ended
COMMITMENTS (Tables)	Sep. 30, 2013
Notes to Financial Statements	'
Future minimum lease commitments	'
	Period ending December 31,	2013	$ 59,253
		2014	235,609
		2015	158,115
		2016	61,530
		2017	6,339
		2018	5,573
			$ 526,419

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	Sep. 30, 2013
Notes to Financial Statements	'
Accumulated deficit	$2,300,547

RELATED_PARTY_Details_Narrativ

RELATED PARTY (Details Narrative) (USD $)	Sep. 30, 2013	Apr. 25, 2013	Mar. 12, 2012	Mar. 08, 2012	Mar. 05, 2012	Feb. 20, 2012	Feb. 06, 2012	Jan. 19, 2012	Jan. 11, 2012
Related Party Transactions [Abstract]	'	'	'	'	'	'	'	'	'
President in exchange cash	'	'	$10,000	$45,000	$15,000	$15,000	$25,000	$50,000	$50,000
Bears interest	'10%	'0%	'10%	'10%	'10%	'10%	'10%	'10%	'10%
Note has been repaid	43,000	'	'	'	'	'	'	'	'
Loan agreement amount	'	175,768	'	'	'	'	'	'	'
Note has been repaid1	86,962	'	'	'	'	'	'	'	'
Leaving an unpaid balance	'	$88,806	'	'	'	'	'	'	'

PREPAID_EXPENSES_Details_Narra

PREPAID EXPENSES (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Prepaid expenses	$31,903	$43,336

CUSTOMER_RELATIONSHIP_NET_Deta

CUSTOMER RELATIONSHIP, NET (Details Narrative) (USD $)	9 Months Ended
CUSTOMER RELATIONSHIP, NET (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Apr. 29, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'	'	'
Assets, the Company agreed to pay	'	'	$320,000	'
Delivery and transfer of the Assets	'	'	150,000	'
Remaining is due in monthly	'	'	170,000	'
Paying an amount equal	'	'	'6.5%	'
Payments total less than	'	'	170,000	'
Total purchase price	'	'	308,490	'
Purchase price consisted	'	'	150,000	'
Consideration payable on collection	'	'	'6.5%	'
Accounts receivable collected by operating	'	'	158,490	'
Pay total consideration	'	'	170,000	'
Per annum	'	'	'12%	'
Customer list is valued	252,738	'	'	0
Amortization expense	41,362	0	'	'
Office equipment was valued	11,841	'	'	0
Depreciation expense	$1,974	$0	'	'

FACTORING_AGREEMENT_Details_Na

FACTORING AGREEMENT (Details Narrative) (USD $)	9 Months Ended
FACTORING AGREEMENT (Details Narrative) (USD $)	Sep. 30, 2013	Jul. 31, 2013	Jul. 24, 2013
Notes to Financial Statements	'	'	'
Face value on accepted accounts	'	'	$500,000
Invoice face value	'	'	'0.8%
Fees or charges billed by Riviera Finance	93,360	'	'
Obligation, to purchase	'	($2,000,000)	'
Account receivable purchased	'	'(70%)	'
Outstanding accounts purchased	'	'(2%)	'
Maximum Advances per month	'	'(0.5%)	'

CONVERTIBLE_PROMISSORY_NOTES_D

CONVERTIBLE PROMISSORY NOTES (Details Narrative) (USD $)

Sep. 30, 2013

Sep. 27, 2013

Sep. 16, 2013

Jul. 11, 2013

Jun. 27, 2013

Jun. 04, 2013

20-May-13

17-May-13

Apr. 29, 2013

Apr. 10, 2013

Mar. 06, 2013

Mar. 04, 2013

Feb. 25, 2013

Jan. 17, 2013

Notes to Financial Statements

Original principle amount

$130,000

$63,000

$106,000

$53,000

$101,000

$128,500

$115,500

$275,000

$106,000

$103,500

Annual interest rate

'12%

'8%

'12%

'8%

'10%

'8%

'0%

'12%

'8%

Variable conversion price calculated

'51%

Received cash proceeds

125,000

60,000

101,000

50,000

125,000

25,000

101,000

100,000

Original issue discount

55,000

55,239

33,333

76,759

38,379

73,138

93,052

62,192

25,000

97,846

99,441

Cash

146,647

Payment includes prepayment

103,500

Prepayment penalty and outstanding accrued interest

'40%

Shares of common stock

30,000

140,000

50,000

221,108

Principal and interest

19,320

849

33,035

Discount on the remaining convertible

8,940

69,240

Consideration paid in cash

101,200

250,000

Interest rate

'0%

Price calculated as lessor

$0.62

Lowest trade occurring

'60%

Original principle amount

16,667

Principal and interest

2,318

Maturing in one year

250,000

Received gross proceeds

101,000

101,200

50,000

Discount has been amortized

17,621

Received the second tranche

50,000

Received the third tranche

50,000

Issuer expenses

8,800

Original issue discount

$121,466

$5,500

Lowest trading price

'65%

Original principal amount plus interest, between 60 days and 120 days

'120%

original principal amount plus interest and between 120 days and 180 days

'130%

Price calculated

'58%

Plus interest, between 31 days and 60 days

'119%

Plus interest, between 61 days and 90 days

'125%

Plus interest, between 91 days and 120 days

'130%

Plus interest and between 121 days and 180 days

'135%

Conversion price calculated

'58%

Plus interest, between 121 days and 150 days

'145%

Plus interest and between 151 days and 180 days

'135%

'150%

CONVERTIBLE_NOTE_PAYABLE_DERIV2

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Details Narrative) (USD $)	Sep. 30, 2013
Notes to Financial Statements	'
Consideration less than	$0.34
Payable derivative liability	$50,010

CONTINGENT_LIABILITY_Details_N

CONTINGENT LIABILITY (Details Narrative) (USD $)	Apr. 29, 2013
Notes to Financial Statements	'
Paying an amount equal	'6.5%
Total payments	$170,000
Interest rate	'12%

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERSb EQUITY (Details Narrative) (USD $)

Sep. 30, 2013

Sep. 28, 2013

Sep. 24, 2013

Sep. 19, 2013

Sep. 09, 2013

Sep. 05, 2013

24-May-13

Apr. 19, 2013

Apr. 05, 2013

Mar. 28, 2013

Mar. 20, 2013

Mar. 14, 2013

Feb. 25, 2013

Feb. 21, 2013

Jan. 28, 2013

Dec. 31, 2012

Equity [Abstract]

Common stock authorized

$75,000,000

Par value common stock

$0.00

Common stock shares issued

19,395,151

Comman stock shares outstanding

16,757,000

Company agreed to issue

300,000

Common stock valued

72,000

Per share

$0.30

($0.26)

($0.35)

($0.37)

$0.41

$0.50

($0.44)

$0.50

$0.62

$0.40

$0.56

($0.24)

Company issued stock

30,000

50,000

Risk free interest

'(0.72%)

'(0.88%)

'(1.93%)

'(0.86%)

Expected volatility

'(164%)

'(167%)

'(166%)

Vested and exercisable, valued

11,559

29,057

26,244

Shares of common stock

221,108

80,000

60,000

50,000

33,500

100,000

202,000

Warrants were valued at their relative fair value

57,359

An aggregate

50,000

Elected to convert

130,000

Principal amount

604,651

Company valued

268,088

Amount of principal balance

Shares of its common stock for cash

100,000

An aggregate fair value

61,910

20,800

21,000

17,500

12,395

Principal and interest

12,134

9,504

7,920

Debt discount

11,496

9,580

Company issued stock

$30,000

COMMITMENTS_Details_Narrative

COMMITMENTS (Details Narrative) (USD $)	7-May-13	3-May-13	1-May-13	Mar. 21, 2013	Mar. 15, 2013	Feb. 27, 2013	Feb. 14, 2013
Notes to Financial Statements	'	'	'	'	'	'	'
Lease payments Year 1	'	'	'	'	'	'	$900
Lease payments Year 2	'	'	'	'	'	'	936
Increased monthly lease payments Year 1	'	'	'	'	'	'	964
Increased monthly lease payments Year 2	'	'	'	'	'	'	993
Operating expense payments	'	'	'	'	'	1,408	'
Annual rent escalation	'	'	'	'	'	'3%	'
Monthly minimum lease payments Year 1	'	1,775	'	1,350	1,034	'	'
Monthly minimum lease payments Year 2	'	1,850	'	1,400	1,065	'	'
Monthly minimum lease payments Year 3	'	'	'	1,450	1,097	'	'
operating expense payments1	'	'	'	'	366	'	'
Monthly minimum lease payments	'	1,545	1,200	'	'	'	'
Louisville, Kentucky. Monthly minimum lease payments	'	'	1,500	'	'	'	'
Security deposit	'	1,600	1,500	'	'	'	'
Jacksonville, Florida. Monthly minimum lease payments Year 1	'	1,600	'	'	'	'	'
Jacksonville, Florida. Monthly minimum lease payments Year 2	'	1,700	'	'	'	'	'
Orlando, Florida. Monthly minimum lease payments Year 1	1,500	'	'	'	'	'	'
Orlando, Florida. Monthly minimum lease payments Year 2	1,700	'	'	'	'	'	'
Orlando, Florida. Monthly minimum lease payments Year 3	$1,700	'	'	'	'	'	'

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	Nov. 12, 2013	Oct. 31, 2013	Oct. 30, 2013	Oct. 28, 2013	Oct. 24, 2013	Oct. 18, 2013	Oct. 09, 2013	Oct. 08, 2013	Oct. 07, 2013	Oct. 01, 2013
Subsequent Events [Abstract]	'	'	'	'	'	'	'	'	'	'
Augusta Georgia. Monthly minimum lease payments	'	'	'	'	'	'	'	'	'	$1,200
Original principle amount	'	110,250	'	'	128,500	'	'	'	115,500	'
Annual interest rate	'	'	'	'	'	'	'	'	'0%	'
Cash	'	'	'	'	'	'	'	'	149,500	'
Shares of common stock	'	'	'	'	'	'	'	'	30,000	'
JMJ Financial elected to convert	118,705	'	'	'	'	'	'	'	75,000	'
Principal amount of a Convertible Promissory	15,584	'	'	'	7,848	13,128	'	7,500	11,250	'
LLC elected to convert	'	'	'	'	'	'	'	50,000	'	'
Stock options for employee compensation	'	'	'	'	'	'	2,195,977	'	'	'
Exercise price of per share	'	'	'	$0.30	'	'	$0.05	'	'	'
Company issued stock	'	'	'	1,500,000	'	'	'	'	'	'
JMJ Financial elected to conver	'	'	'	'	'	100,000	'	'	'	'
Vita Capital Investments, LLC elected to convert	'	'	'	'	60,000	'	'	'	'	'
Evolution Capital Fund I, L.P. elected to convert	'	'	'	'	227,342	'	'	'	'	'
Annual interest rate and maturing	'	'0%	'	'	'8%	'	'	'	'	'
Principal, prepayment rate and interest	'	'	'	'	178,291	'	'	'	'	'
Company received an advance cash	'	'	25,000	'	'	'	'	'	'	'
Beginning value	'	105,000	'	'	'	'	'	'	'	'
Original issue discount	'	$5,250	'	'	'	'	'	'	'	'
Conversion price calculated	'	'60%	'	'	'	'	'	'	'	'