Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable

v3.23.3
Accounts Receivable
 9 Months Ended
Sep. 30, 2023
Accounts Receivable [Abstract]  
ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

 

On September 30, 2023 and December 31, 2022, accounts receivable consisted of the following:

 

    September 30,
2023		     December 31,
2022		  
Accounts receivable   $ 286,744     $ 304,964  
Less: allowance for doubtful accounts     (15,941 )     (35,522 )
Accounts receivable, net   $ 270,803     $ 269,442  

 

For the nine months ended September 30, 2023 and 2022, bad debt (recovery) expense amounted to $(10,331) and $7,716, respectively.