1. Is it necessary to setup a company and accounting procedures before you even make your first sale?
2. I think this is a great game, however the failure to launch is rooted on marketing: not enough marketing research, tweeting and emailing publishers are not enough. Who is your ideal customer? Where do they spend their time at? What features distinguish you from other competitors?
You can PM me for pro bono advice regarding digital marketing, it is far from too late.