Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable

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Accounts Receivable
 9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
ACCOUNTS RECEIVABLE

NOTE 4 – ACCOUNTS RECEIVABLE

 

On September 30, 2021 and December 31, 2020, accounts receivable consisted of the following:

 

    September 30,
2021		     December 31,
2020		  
Accounts receivable   $ 597,209     $ 282,177  
Less: allowance for doubtful accounts     (277,480 )     (202,480 )
Accounts receivable, net   $ 319,729     $ 79,697  

 

For the nine months ended September 30, 2021 and 2020, bad debt expense amounted to $35,000 and $19,400, respectively, which is included in general and administrative expenses on the accompanying unaudited condensed consolidated statements of operations.