Quarterly report pursuant to Section 13 or 15(d)

ACCOUNTS RECEIVABLE (Details)

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ACCOUNTS RECEIVABLE (Details) - USD ($)
Dec. 31, 2017
Sep. 30, 2017
Receivables [Abstract]    
Accounts receivable $ 82,700 $ 7,500
Allowance for doubtful accounts (1,600) (1,000)
Net accounts receivable $ 81,100 $ 6,500