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EARNINGS (LOSS) PER SHARE (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2021
Earnings Per Share [Abstract]    
Deemed dividend attributable to participating securities $ 12,271  
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount 326,702 273,594