During the year ended December 31, 2013, the Company entered into a Master Distribution Agreement for its 3D tablets. This Master Distributor incentivized many potential resellers with the promise of a 3D tablet for each $1,000 advanced to the Company, an additional rebate for this same advanced amount to the Company, and a few potential resellers were also promised $500 educational grants. The Company has incurred a rebates liability of $8,365,522 and $1,875,253 at September 30, 2014 and December 31, 2013, respectively, and an educational grant liability of $55,000 at September 30, 2014. The Company has used $967,542 and $416,000 at September 30, 2014 and December 31, 2013, respectively, of the tablet advances to prepay tablet production with an Asian manufacturer to be delivered later in 2014. The promotional 3D tablet, rebate, and educational grants are the subject of an internal accounting review, the results of which will may lead to material restatements of the annual report for 2013, and will probably lead to material restatements for the first, second and third quarterly reports of 2014.