Accrued Expenses

3 Months Ended

Mar. 31, 2014

5. Accrued Expenses

Accrued expenses consist of the following:

	March 31, 2014		December 31, 2013
Payroll liabilities	$	66,806	$	41,930
Deferred payment from acquisition		50,000		25,000
Deferred rent		11,610		13,932
Sales and marketing		43,179		11,250
Franchise taxes		50,000		-
Cost of services		41,943		10,546
Consulting		-		60,000
Other		-		25,804
	$	263,538	$	188,462