00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Statements of Operations link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Statements of Stockholders' Equity link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 999014 - Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 999015 - Disclosure - BUSINESS CONDITION link:presentationLink link:calculationLink link:definitionLink 999016 - Disclosure - ACCOUNTS RECEIVABLE link:presentationLink link:calculationLink link:definitionLink 999017 - Disclosure - ACCOUNTS RECEIVABLE, OTHER RECEIVABLES link:presentationLink link:calculationLink link:definitionLink 999018 - Disclosure - PREPAID EXPENSES link:presentationLink link:calculationLink link:definitionLink 999019 - Disclosure - COMMON AND PREFERRED STOCK TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 999020 - Disclosure - NOTES PAYABLE link:presentationLink link:calculationLink link:definitionLink 999021 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 999022 - Disclosure - ACCOUNTS PAYABLE link:presentationLink link:calculationLink link:definitionLink 999023 - Disclosure - PAYROLL LIABILITIES & ACCRUED EXPENSES link:presentationLink link:calculationLink link:definitionLink 999024 - Disclosure - INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 999025 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 999026 - Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 999027 - Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999028 - Disclosure - PREPAID EXPENSES (Tables) link:presentationLink link:calculationLink link:definitionLink 999029 - Disclosure - COMMON AND PREFERRED STOCK TRANSACTIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 999030 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999031 - Disclosure - ACCOUNTS PAYABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 999032 - Disclosure - PAYROLL LIABILITIES & ACCRUED EXPENSES (Tables) link:presentationLink link:calculationLink link:definitionLink 999033 - Disclosure - INCOME TAXES (Tables) link:presentationLink link:calculationLink link:definitionLink 999034 - Disclosure - SCHEDULE OF CONCENTRATION OF CREDIT RISK (Details) link:presentationLink link:calculationLink link:definitionLink 999035 - Disclosure - SCHEDULE OF INCOME TAX EXAMINATION (Details) link:presentationLink link:calculationLink link:definitionLink 999036 - Disclosure - SCHEDULE OF DEFERRED REVENUE (Details) link:presentationLink link:calculationLink link:definitionLink 999037 - Disclosure - SCHEDULE OF BASIC AND DILUTED NET INCOME (Details) link:presentationLink link:calculationLink link:definitionLink 999038 - Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999039 - Disclosure - BUSINESS CONDITION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999040 - Disclosure - ACCOUNTS RECEIVABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999041 - Disclosure - ACCOUNTS RECEIVABLE, OTHER RECEIVABLES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999042 - Disclosure - SCHEDULE OF PREPAID EXPENSES (Details) link:presentationLink link:calculationLink link:definitionLink 999043 - Disclosure - SCHEDULE OF COMMON STOCK REPURCHASE TRANSACTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 999044 - Disclosure - COMMON AND PREFERRED STOCK TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999045 - Disclosure - NOTES PAYABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999046 - Disclosure - SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 999047 - Disclosure - SCHEDULE OF LEASE PAYABLE (Details) link:presentationLink link:calculationLink link:definitionLink 999048 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES (Details) link:presentationLink link:calculationLink link:definitionLink 999049 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999050 - Disclosure - SCHEDULE OF ACCOUNTS PAYABLE (Details) link:presentationLink link:calculationLink link:definitionLink 999051 - Disclosure - SCHEDULE OF ACCRUED EXPENSES (Details) link:presentationLink link:calculationLink link:definitionLink 999052 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999053 - Disclosure - SCHEDULE OF RECONCILIATION NET INCOME TAXES (Details) link:presentationLink link:calculationLink link:definitionLink 999054 - Disclosure - SCHEDULE OF FEDERAL OPERATING LOSS CARRYFORWARDS (Details) link:presentationLink link:calculationLink link:definitionLink 999055 - Disclosure - INCOME TAXES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999056 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink