SCHEDULE OF EQUITY METHOD INVESTMENT

Balance, December 31, 2019	$	11,387
Return of equity		(9,063	)
Gain in equity method investment		1,498
Balance, December 31, 2020		3,822
Return of equity		(3,822	)
Gain in equity method investment		-
Balance, June 30, 2021	$	-

A summary of the Company’s investment follows:

SCHEDULE OF EQUITY METHOD INVESTMENT

Balance, December 31, 2019	$	63,165
Investment eliminated upon consolidation		(63,165	)
Balance, December 31, 2020 and June 30, 2021	$	-

SCHEDULE OF FAIR VALUES OF ASSETS ACQUIRED AND LIABILITIES ASSUMPTION

It was determined that ENP Mentoda did not meet the definition of a business in accordance with FASB Codification Topic 805, Business Combinations (ASC 805), and the acquisition was accounted for as an asset acquisition. The following table summarizes the final purchase price allocation of the consideration paid to the respective fair values of the assets acquired and liabilities assumed in ENP Realty as of the acquisition date.

Investment eliminated upon consolidation	$	63,165

Assets acquired:
Cash		13,419
Building		630,000
Land		85,000
Liabilities assumed:
Accounts payable		(15,797	)
Long term debt		(450,000	)
Deferred income tax liability		(66,116	)
Total identifiable net assets:		196,506
Gain on acquisition of ENP Realty	$	133,341

Entity Listings [Line Items]

SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT

	Six months ended June 30, 2021		Six months ended June 30, 2020

Net sales	$	4,987,836	$	5,790,221
Gross profit		1,850,172		2,317,999
Net income		766,167	$	934,307

Entity Listings [Line Items]