MUSIC INVENTORY

6 Months Ended

Nov. 30, 2022

Inventory Disclosure [Abstract]

MUSIC INVENTORY

NOTE 2 – MUSIC INVENTORY

Music inventory consisted of the following:

	November 30, 2022			May 31, 2022
Digital music acquired for use in operations – at cost	$	21,648		$	21,648
Accumulated depreciation		(20,259	)		(19,481	)
Music inventory – net	$	1,389		$	2,167

The Company purchases digital music to broadcast over the radio and internet. During the six months ended November 30, 2022, the Company purchased $-0- worth of music inventory. For the six months ended November 30, 2022 and 2021, depreciation of music inventory was $778 and $1,364, respectively.