Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable

v3.21.2
Accounts Receivable
 6 Months Ended
Jun. 30, 2021
Receivables [Abstract]
ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

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

June 30,
2021		 December 31,
2020
Accounts receivable $ 305,906 $ 282,177
Less: allowance for doubtful accounts (237,480 ) (202,480 )
Accounts receivable, net $ 68,426 $ 79,697

For the six months ended June 30, 2021 and 2020, bad debt expense amounted to $35,000 and $0, respectively.