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Transition report pursuant to Rule 13a-10 or 15d-10

Accounts Receivable

v2.4.0.8
Accounts Receivable
4 Months Ended
Apr. 30, 2013
Notes To Financial Statements [Abstract]  
3. Accounts Receivable

Note 3. Accounts Receivable


Accounts receivable consisted of the following at April 30, 2013 and December 31, 2012 and 2011:


                         

 

 

April 30,

 

 

December 31,

 

 

 

2013

 

 

2012

 

 

2011

 

 

 

 

 

 

 

 

 

 

 

Accounts receivable

 

$

437,323

 

 

$

275,206

 

 

$

262,694

 

Less: Allowance for doubtful accounts

 

 

(72,535

)

 

 

(35,535

)

 

 

(47,595

)

Accounts receivable, net

 

$

364,788

 

 

$

239,671

 

 

$

215,099

 


Bad debt expense was $37,000, $32,955, $133,907 and $21,200 for the four months ended April 30, 2013 and 2012 (unaudited) and for the years ended December 31, 2012 and 2011, respectively.