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8A EARNINGS (LOSS) PER SHARE (Details) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2017 | Mar. 31, 2016 | Dec. 31, 2016 | Dec. 31, 2015
Basic net income (loss) per share: |  |  |  |
Net income (loss) applicable to common shares | $ (1,225,469) | $ (1,097,381) | $ (2,788,112) | $ (814,075)
Weighted average common shares outstanding | 14,094,536 | 11,874,361 | 13,068,597 | 11,101,198
Basic net income (loss) per share of common stock | $ (0.09) | $ (0.09) | $ (0.21) | $ (0.07)
Diluted net income (loss) per share: |  |  |  |
Net income (loss) applicable to common shares |  |  | $ (2,788,112) | $ (814,075)
Weighted average common shares outstanding | 14,094,536 | 11,874,361 | 13,068,597 | 11,101,198
Dilutive effects of convertible debt, stock options and warrants |  |  | $ 0 | $ 0
Weighted average common shares, assuming dilutive effect of stock options |  |  | 13,068,597 | 11,101,198
Diluted net income (loss) per share of common stock | $ (0.09) | $ (0.09) | $ (0.21) | $ (0.07)

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