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Prepaid expenses	3 Months Ended
Oct. 31, 2021
Prepaid expenses
Note - 3 Prepaid expenses	3. Prepaid expenses On September 13, 2020, and concurrently with the execution of the Financing Agreement, the Company issued to GHS Investments, LLC, 150,857 restricted shares of its common stock (“Commitment Shares”) to offset transaction costs. The shares were valued at $155,383 based on OTC’s closing trade price on the date of the agreement and were recorded as a prepaid expense on the condensed consolidated balance sheets presented herein. The prepaid expense was fully expensed as of July 31, 2021 as the financing did not consummate due to unfavorable market conditions. For the three months ended October 31, 2021, the company did not recognize any prepaid expenses.

Prepaid expenses

3 Months Ended

Oct. 31, 2021

3. Prepaid expenses

On September 13, 2020, and concurrently with the execution of the Financing Agreement, the Company issued to GHS Investments, LLC, 150,857 restricted shares of its common stock (“Commitment Shares”) to offset transaction costs. The shares were valued at $155,383 based on OTC’s closing trade price on the date of the agreement and were recorded as a prepaid expense on the condensed consolidated balance sheets presented herein. The prepaid expense was fully expensed as of July 31, 2021 as the financing did not consummate due to unfavorable market conditions. For the three months ended October 31, 2021, the company did not recognize any prepaid expenses.