Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable

v3.21.1
Accounts Receivable
 3 Months Ended
Mar. 31, 2021
Receivables [Abstract]
ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE


At March 31, 2021 and December 31, 2020, accounts receivable consisted of the following:


March 31,

2021

 December 31,
2020
Accounts receivable $ 304,536 $ 282,177
Less: allowance for doubtful accounts (237,480 ) (202,480 )
Accounts receivable, net $ 67,056 $ 79,697

For the three months ended March 21, 2021 and 2020, bad debt expense amounted to $35,000 and $0, respectively.