| Summary of Restatement To Prior Year Income |
| Account | | Previously Recorded Balance | | | Corrected Balance | | | Correction Made | | | Balance Sheet | | | | | | | | | | | Current liabilities | | $ | 1,359,732 | | | $ | 1,130,752 | | | $ | 228,980 | | | Total liabilities | | $ | 1,534,983 | | | $ | 1,208,114 | | | $ | 326,869 | | | Accumulated deficit | | $ | (11,376,368 | ) | | $ | (11,049,499 | ) | | $ | 326,869 | | | | | | | | | | | | | | | | Statement of Operations | | | | | | | | | | | | | | Cost of revenues | | $ | 646,424 | | | $ | 668,664 | | | $ | 22,240 | | | Net loss | | $ | (1,153,080 | ) | | $ | (1,175,320 | ) | | $ | 22,240 | | | Loss per share | | $ | (0.02 | ) | | $ | (0.02 | ) | | $ | - | | | | | | | | | | | | | | | | Statement of Cash Flows | | | | | | | | | | | | | | Deferred revenues, net | | $ | (51,561 | ) | | $ | (73,801 | ) | | $ | (22,240 | ) |
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