Note 7 – Equity

During the nine months ended September 30, 2019, the Company issued 33,750 shares of Common Stock to Mr. Yeaton pursuant to his employment agreement. These shares had a fair value of $25,555 on the date of grant. During the three and nine months ended September 30, 2019, the Company recorded expenses of $4,922 and $23,129 in the condensed consolidated statement of operations and comprehensive loss, of which $1,811 represented an accrual during the three months ended September 30, 2019 for 3,750 shares earned, but not issued, until October 2019. The accrual is reflected in trade and other payables on the condensed consolidated balance sheet.