March 31,
2021

December 31,
2020

Deposit for rental

$

18,653

11,050

Prepaid rental fee

371,228

37,687

Deposit for purchase of medical devices

54,220

28,113

Receivables from convertible bonds

-

1,500,000

Deferred offering cost

1,232,185

889,971

Prepayment for acquisition of Guoyitang and Zhongshan

-

9,195,543

Deposit for acquisition of Cogmer

3,050,361

3,065,181

Receivables form third party

150,860

-

Others

73,144

162,326

Less: allowance for doubtful accounts

(9,300

)

(9,345

)

Prepayments and other receivables, net

$

4,941,351

14,880,526