Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable

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Accounts Receivable
 9 Months Ended
Sep. 30, 2024
Accounts Receivable [Abstract]  
ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

 

On September 30, 2024 and December 31, 2023, accounts receivable consisted of the following:

 

    September 30,
2024		     December 31,
2023		  
Accounts receivable   $ 271,409     $ 459,414  
Less: allowance for doubtful accounts     (44,764 )     (35,323 )
Accounts receivable, net   $ 226,645     $ 424,091  

 

For the nine months ended September 30, 2024 and 2023, bad debt expense (recovery) amounted to 7,021 and $(10,331), respectively.