Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable

v3.23.3
Accounts Receivable
9 Months Ended
Sep. 30, 2023
Accounts Receivable [Abstract]
ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

On September 30, 2023 and December 31, 2022, accounts receivable consisted of the following:

September 30,
2023
December 31,
2022
Accounts receivable $ 286,744 $ 304,964
Less: allowance for doubtful accounts (15,941 ) (35,522 )
Accounts receivable, net $ 270,803 $ 269,442

For the nine months ended September 30, 2023 and 2022, bad debt (recovery) expense amounted to $(10,331) and $7,716, respectively.