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4. SUBCRIPTIONS RECEIVABLE
12 Months Ended
Dec. 31, 2015
Receivables [Abstract]  
SUBCRIPTIONS RECEIVABLE

Subscriptions receivable are subscriptions made for the purchase of shares of the Company’s common stock in a private offering where the subscription was made but the cash payment was in transit. The balance of this account was $0 and $25,000 as of December 31, 2015 and 2014, respectively. The cash payment for the December 31, 2014 balance was received in January 2015.