Driven Deliveries (DRVD) 10-Q 14 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2017shares
Document and Entity Information:
Entity Registrant Name	Results Based Outsourcing Inc
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Trading Symbol	rboi
Amendment Flag	false
Entity Central Index Key	1,629,606
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	4,107,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2

Results-Based Outsourcing Inc.

Results-Based Outsourcing Inc. - Condensed Balance Sheets - USD ($)		Jun. 30, 2017	Dec. 31, 2016
Current Assets:
Cash or cash equivalents		$ 3,365	$ 11,354
Accounts receivable, net		8,500	10,500
Total Currents Assets		11,865	21,854
Fixed assets, net		1,300	1,950
Total Assets		13,165	23,804
Current Liabilities:
Accounts payable and accrued expenses		14,775	16,401
Accrued taxes		250	250
Accrued interest		937
Due to shareholder		12,250	26,250
Note payable		25,000
Total Current Liabilities		53,212	42,901
Total Liabilities		53,212	42,901
Commitments and Contingencies
Stockholders' (Deficit)
Preferred stock	[1]
Common stock	[2]	411	411
Additional paid-in capital		36,730	36,730
Retained deficit		(77,188)	(56,238)
Total Stockholders' (Deficit)		(40,047)	(19,097)
Total Liabilities and Stockholders' (Deficit)		$ 13,165	$ 23,804
[1]	$0.0001 par value, 15,000,000 shares authorized, none issued and outstanding.
[2]	$0.0001 par vaue, 75,000,000 shares authorized, 4,107,000 shares issued and outstanding as of June 30, 2017 and December 31, 2016

Statement of Financial Position

Statement of Financial Position - Parenthetical - $ / shares	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	15,000,000	15,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	4,107,000	4,107,000
Common Stock, Shares Outstanding	4,107,000	4,107,000

Results Based Outsourcing Inc.

Results Based Outsourcing Inc. - Condensed Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenues:
Professional service revenues	$ 15,500	$ 27,000	$ 28,000	$ 130,478
Client expense reimbursement		778		1,191
Total Revenues	15,500	27,778	28,000	131,669
Cost of revenues		12,500		31,460
Cost of revenues from a related party	6,000	5,500	10,750	35,650
Gross Profit	9,500	9,778	17,250	64,559
Operating Expenses:
Marketing and sales	892	5,017	1,173	5,017
Stock based compensation				1,640
Depreciation	325	325	650	650
General and administrative	12,528	20,463	30,940	54,948
General and administrative costs from a related party	1,500	5,500	4,500	23,000
Total operating expenses	15,245	31,305	37,263	85,255
Net Loss from operations	(5,745)	(21,527)	(20,013)	(20,696)
Other expenses
Interest expense	748		937
Total other expenses	748		937
Net loss	(6,493)	(21,527)	(20,950)	(20,696)
Net loss applicable to common shareholders	$ (6,493)	$ (21,527)	$ (20,950)	$ (20,696)
Net loss per share - basic and diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Weighted number of shares outstanding - basic and diluted	4,107,000	4,107,000	4,107,000	4,083,121

Results Based Outsourcing Inc.5

Results Based Outsourcing Inc. - Condensed Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (20,950)	$ (20,696)
Adjustments to reconcile loss to cash provided by (used in) operating activities:
Stock based compensation		1,640
Depreciation	650	650
Changes in operating assets and liabilities:
Accounts receivable, increase decrease	2,000	(8,000)
Due to shareholder, increase decrease	(14,000)	13,000
Prepaid expenses, increase decrease		5,000
Accounts payable and accrued expenses, increase decrease	(1,626)	10,461
Accrued interest expense, increase decrease	937
Net cash (used in) provided by operating activities	(32,989)	2,055
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of note payable	25,000
Net cash provided by financing activities	25,500
Net increase (decrease) in cash	(7,990)	2,055
Cash and cash equivalents at beginning of period	11,354	4,953
Cash and cash equivalents at end of period	3,365	7,008
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for income taxes

Note 1. The Company History and

Note 1. The Company History and Nature of The Business	6 Months Ended
	Jun. 30, 2017
Notes
Note 1. The Company History and Nature of The Business	Note 1. The Company History and Nature of the Business Results-Based Outsourcing (formerly Digital Commerce Solutions Inc) The financial statements have been prepared using accounting principles generally accepted in the United States of America applicable for a going concern, which assumes that the Company will realize its assets and discharge its liabilities in the ordinary course of business. Since inception, the Company has a retained deficit of $ 77,188 and had a working capital deficit of $41,347 at June 30, 2017. Our growth is dependent upon achieving sales growth, management of operating expenses and ability of the Company to obtain the necessary financing to fund future obligations and pay liabilities arising from normal business operations when they come due, and upon profitable operations. Management has concluded that due to the conditions described above, there is substantial doubt about the entity’s ability to continue as a going concern through August 14, 2018. We have evaluated the significance of these conditions in relation to our ability to meet our obligations and believe that we may need to either borrow funds from our majority shareholder or raise additional capital through equity or debt financings. We expect our current majority shareholder will be willing and able to provide such additional capital. However, we cannot be certain that such capital (from our shareholders or third parties) will be available to us or whether such capital will be available on terms that are acceptable to us. Any such financing likely would be dilutive to existing stockholders and could result in significant financial operating covenants that would negatively impact our business. If we are unable to raise sufficient additional capital on acceptable terms, we will have insufficient funds to operate our business or pursue our planned growth.

Note 2. Summary of Significant

Note 2. Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2017
Notes
Note 2. Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Cash and Cash Equivalents For purposes of reporting within the statement of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. The Company’s cash and cash equivalents are located in a United States bank. The Company does not have any cash equivalents as of June 30, 2017 or December 31, 2016. Accounts Receivable The Company’s accounts receivable are derived from direct customers. Collateral is not required for accounts receivable. The Company maintains an allowance for potential credit losses as considered necessary. The Company performs ongoing reviews of all customers that have breached their payment terms or for whom information has become available indicating a risk of non-recoverability. The Company records an allowance for bad debts for specific customers identified as well as an allowance based on its historical collection experience. The Company’s evaluation of the allowance for potential credit losses requires the use of estimates and the actual results may differ from these estimates. At June 30, 2017 and December 31, 2016, the allowance for potential credit losses was $0. Fixed Assets Office equipment is stated at cost and depreciated over three years using the straight line method of accounting. For the three and six months ending June 30, 2017, and 2016, the Company recorded depreciation expense of $325 and $325, and $650 and $650, respectively. Revenue Recognition The Company derives its revenue from the sale of compliance, legal, risk management and management and public reporting consulting services. The Company utilizes written contracts as the means to establish the terms and condition services are sold to customers. Consulting Services Because the Company provides its applications as services, it follows the provisions of Securities and Exchange Commission Staff Accounting Bulletin (“SAB”) No. 104, Revenue Recognition. there is persuasive evidence of an arrangement; the service has been provided to the customer; the collection of the fees is reasonably assured; and the amount of fees to be paid by the customer is fixed or determinable. The Company recognizes revenue as services are performed or monthly based upon contract terms. Contracts may either be for a specific project, or, a monthly recurring fee. Reimbursements The Company incurs certain out-of-pocket expenses that are reimbursed by its clients, which are accounted for as revenue in its Statement of Operations. Net Income (Loss) per Common Share Basic income (loss) per share is computed by dividing the net income (loss) attributable to the common stockholders by the weighted average number of shares of common stock outstanding during the period. Fully diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There were no dilutive financial instruments issued or outstanding for the three and six month periods ended June 30, 2017 or 2016. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimates. Fair Value of Financial Instruments The Company estimates the fair value of financial instruments using the available market information and valuation methods. Considerable judgment is required in estimating fair value. Accordingly, the estimates of fair value may not be indicative of the amounts the Company could realize in a current market exchange. As of June 30, 2017 the carrying value of accounts receivable, accounts payable-trade and accrued liabilities approximated fair value due to the short-term nature and maturity of these instruments. Customer Concentration Disclosure. For the three months ended June 30, 2017, and 2016, 3 and 1 customers make up 100%, and 77%, respectively, of our gross revenue. They represent 39%, 32% and 29% for three months ended June 30, 2017 and 77% for the three months ended June 30, 2016. One client was the same during both periods. For the six months ended June 30, 2017, and 2016, 3 customers make up 100%, and 71%, respectively, of our gross revenue. They represent 38%, 32% and 30% for six months ended June 30, 2017 and 49%, 11%, and 11% for the six months ended June 30, 2016. One client was the same during both periods. Only 1 customer was present in both periods. Stock-Based Compensation Stock compensation arrangements with non-employee service providers are accounted for in accordance ASC 505-50 Equity-Based Payments to Non-Employees, Estimates The financial statements are prepared on the basis of accounting principles generally accepted in the United States. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of June 30, 2017 and cumulative expenses from inception. Actual results could differ from those estimates made by management. Recent accounting pronouncements In March 2016, the Financial Accounting Standards Board issued Accounting Standards Codification Update No. 2016-09 Compensation – Stock Compensation (Topic 718). The amendments in this update affect all entities that issue share-based payment awards to their employees. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers which modifies how all entities recognize revenue and various other revenue accounting standards for specialized transactions and industries. This update is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of the ASU to fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company is currently evaluating the possible impact of ASU 2014-15, but does not anticipate that it will have a material impact on the Company's consolidated financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3. Note Payable

3. Note Payable	6 Months Ended
	Jun. 30, 2017
Notes
3. Note Payable	3. Note Payable On March 8, 2017, the Company executed a promissory note (the “Note”) with an unaffiliated lender in the amount of $25,000. The Note matures one year from issuance and has a 12% interest rate. For the three and six months ended June 30, 2017, the Company recorded $748 and $937 in interest expense.

4. Common Stock

4. Common Stock	6 Months Ended
	Jun. 30, 2017
Notes
4. Common Stock	4. Common Stock On February 16, 2016, the Board of Directors approved an agreement with legal counsel for the Company which included; the issuance of 82,000 shares of common stock and the total payment of $15,000 to counsel for services rendered through the date the Company’s S-1 filing is declared effective. The $15,000 will be paid the sooner of any combination of; (i) the sum of $500 per month commencing on November 1, 2015, (ii) the first use of proceeds from the S-1 offering, or (iii) the change of control of the Company.

5. Related Party Loans and Tran

5. Related Party Loans and Transactions	6 Months Ended
	Jun. 30, 2017
Notes
5. Related Party Loans and Transactions	5. Related Party Loans and Transactions William Schloth On October 1, 2015 the Company has engaged the services of William Schloth (“WS Original Agreement”) to provide assistance with filing of the SEC Form S-1, general accounting, finance, general management and client delivery services. Mr. Schloth is the husband our Mary Ellen Schloth, the CEO and majority shareholder of MLH, our majority shareholder. The WS Agreement provides for a monthly consulting fee of $5,000, plus additional payments based upon services rendered during a period. The Agreement may be terminated by either party at any time. On April 1, 2017, the Company and Mr. Schloth agreed to make the monthly payment variable based upon client work and general administrative work performed. The Company did not owe any money to Mr. Schloth as of June 30, 2017. The Company has reflected the above arrangement in statement of operation as related party expenses. For the three months ended June 30, 2017 and 2016 the Company paid $7,500, and $11,000, respectively. Of those amount, $6,000 and $5,500, and, $1,500 and $5,500 have been allocated to cost of revenue and general and administrative expenses, respectively. For the six months ended June 30, 2017 and 2016 the Company paid $15,250, and $58,650, respectively. Of those amount, $10,750 and $35,650, and, $4,500 and $23,000 have been allocated to cost of revenue and general and administrative expenses, respectively. Shareholder Loan For the six months ended, June 30, 2017 the Company owed MLH $12,250. The loans are non-interest bearing with no agreement in place for repayment.

6. Subsequent Events

6. Subsequent Events	6 Months Ended
	Jun. 30, 2017
Notes
6. Subsequent Events	6. Subsequent Events In July 2017, the Company paid $8,000 back to MLH.

Note 2. Summary of Significan12

Note 2. Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting within the statement of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. The Company’s cash and cash equivalents are located in a United States bank. The Company does not have any cash equivalents as of June 30, 2017 or December 31, 2016.

Note 2. Summary of Significan13

Note 2. Summary of Significant Accounting Policies: Accounts Receivable (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Accounts Receivable	Accounts Receivable The Company’s accounts receivable are derived from direct customers. Collateral is not required for accounts receivable. The Company maintains an allowance for potential credit losses as considered necessary. The Company performs ongoing reviews of all customers that have breached their payment terms or for whom information has become available indicating a risk of non-recoverability. The Company records an allowance for bad debts for specific customers identified as well as an allowance based on its historical collection experience. The Company’s evaluation of the allowance for potential credit losses requires the use of estimates and the actual results may differ from these estimates. At June 30, 2017 and December 31, 2016, the allowance for potential credit losses was $0.

Note 2. Summary of Significan14

Note 2. Summary of Significant Accounting Policies: Fixed Assets (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Fixed Assets	Fixed Assets Office equipment is stated at cost and depreciated over three years using the straight line method of accounting. For the three and six months ending June 30, 2017, and 2016, the Company recorded depreciation expense of $325 and $325, and $650 and $650, respectively.

Note 2. Summary of Significan15

Note 2. Summary of Significant Accounting Policies: Revenue Recognition (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Revenue Recognition	Revenue Recognition The Company derives its revenue from the sale of compliance, legal, risk management and management and public reporting consulting services. The Company utilizes written contracts as the means to establish the terms and condition services are sold to customers.

Note 2. Summary of Significan16

Note 2. Summary of Significant Accounting Policies: Consulting Services (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Consulting Services	Consulting Services Because the Company provides its applications as services, it follows the provisions of Securities and Exchange Commission Staff Accounting Bulletin (“SAB”) No. 104, Revenue Recognition. there is persuasive evidence of an arrangement; the service has been provided to the customer; the collection of the fees is reasonably assured; and the amount of fees to be paid by the customer is fixed or determinable. The Company recognizes revenue as services are performed or monthly based upon contract terms. Contracts may either be for a specific project, or, a monthly recurring fee.

Note 2. Summary of Significan17

Note 2. Summary of Significant Accounting Policies: Reimbursements (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Reimbursements	Reimbursements The Company incurs certain out-of-pocket expenses that are reimbursed by its clients, which are accounted for as revenue in its Statement of Operations.

Note 2. Summary of Significan18

Note 2. Summary of Significant Accounting Policies: Net Income (loss) Per Common Share (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Net Income (loss) Per Common Share	Net Income (Loss) per Common Share Basic income (loss) per share is computed by dividing the net income (loss) attributable to the common stockholders by the weighted average number of shares of common stock outstanding during the period. Fully diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There were no dilutive financial instruments issued or outstanding for the three and six month periods ended June 30, 2017 or 2016.

Note 2. Summary of Significan19

Note 2. Summary of Significant Accounting Policies: Income Taxes (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimates.

Note 2. Summary of Significan20

Note 2. Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company estimates the fair value of financial instruments using the available market information and valuation methods. Considerable judgment is required in estimating fair value. Accordingly, the estimates of fair value may not be indicative of the amounts the Company could realize in a current market exchange. As of June 30, 2017 the carrying value of accounts receivable, accounts payable-trade and accrued liabilities approximated fair value due to the short-term nature and maturity of these instruments.

Note 2. Summary of Significan21

Note 2. Summary of Significant Accounting Policies: Customer Concentration Disclosure. (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Customer Concentration Disclosure.	Customer Concentration Disclosure. For the three months ended June 30, 2017, and 2016, 3 and 1 customers make up 100%, and 77%, respectively, of our gross revenue. They represent 39%, 32% and 29% for three months ended June 30, 2017 and 77% for the three months ended June 30, 2016. One client was the same during both periods. For the six months ended June 30, 2017, and 2016, 3 customers make up 100%, and 71%, respectively, of our gross revenue. They represent 38%, 32% and 30% for six months ended June 30, 2017 and 49%, 11%, and 11% for the six months ended June 30, 2016. One client was the same during both periods. Only 1 customer was present in both periods.

Note 2. Summary of Significan22

Note 2. Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Stock-based Compensation	Stock-Based Compensation Stock compensation arrangements with non-employee service providers are accounted for in accordance ASC 505-50 Equity-Based Payments to Non-Employees,

Note 2. Summary of Significan23

Note 2. Summary of Significant Accounting Policies: Estimates (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Estimates	Estimates The financial statements are prepared on the basis of accounting principles generally accepted in the United States. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of June 30, 2017 and cumulative expenses from inception. Actual results could differ from those estimates made by management.

Note 2. Summary of Significan24

Note 2. Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2017
Policies
Recent Accounting Pronouncements	Recent accounting pronouncements In March 2016, the Financial Accounting Standards Board issued Accounting Standards Codification Update No. 2016-09 Compensation – Stock Compensation (Topic 718). The amendments in this update affect all entities that issue share-based payment awards to their employees. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers which modifies how all entities recognize revenue and various other revenue accounting standards for specialized transactions and industries. This update is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which deferred the effective date of the ASU to fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company is currently evaluating the possible impact of ASU 2014-15, but does not anticipate that it will have a material impact on the Company's consolidated financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Note 1. The Company History a25

Note 1. The Company History and Nature of The Business (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Details
Retained deficit	$ 77,188	$ 56,238

Note 2. Summary of Significan26

Note 2. Summary of Significant Accounting Policies: Fixed Assets (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Details
Depreciation	$ 325	$ 325	$ 650	$ 650

3. Note Payable (Details)

3. Note Payable (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017
Details
Interest expense	$ 748	$ 937

5. Related Party Loans and Tr28

5. Related Party Loans and Transactions (Details) - USD ($)	3 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Details
Related Party Costs	$ 7,500	$ 11,000