Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable

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Accounts Receivable
6 Months Ended
Jun. 30, 2024
Accounts Receivable [Abstract]  
ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

 

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

 

    June 30,
2024
    December 31,
2023
 
Accounts receivable   $ 304,525     $ 459,414  
Less: allowance for doubtful accounts     (61,156 )     (35,323 )
Accounts receivable, net   $ 243,369     $ 424,091  

 

For the six months ended June 30, 2024 and 2023, bad debt expense amounted to $23,094 (net of bad debt recovery of $2,739) and $0, respectively.