Note 4 - Accounts Receivable
12 Months Ended
Dec. 31, 2013
Receivables [Abstract]  
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

4. Accounts Receivable


Accounts receivable consists of the following:


   

December 31,

2013

   

December 31,

2012

 

Trade accounts

  $ 575,375     $ 490,401  

Less: Allowance for bad debts

    (2,899 )     (108,750 )

Less: Allowance for returns

    (4,953 )     (15,806 )
    $ 567,523     $ 365,845  

The following table summarizes the allowance for doubtful accounts as of December 31, 2013 and 2012:


   

Balance at

Beginning of

Period

   

Provisions,

net

   

Write-Off/

Recovery

   

Balance at

End of

Period

 

Year ended December 31, 2013

  $ 108,750     $ 92,224     $ (198,325 )   $ 2,899  

Year ended December 31, 2012

  $ 39,000     $ 485,072     $ (415,322 )   $ 108,750