SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Tables)

3 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

The following table presents a reconciliation of basic and diluted net income (loss) per share for the three months ended March 31, 2022, and 2021:

	For the three months ended March 31,
	2022			2021
Net income (loss) per common share - basic:
Net income (loss) available to common shareholders	$	(167,047	)	$	50,230
Weight average common shares outstanding - basic		28,712,656			17,496,083
Net income (loss) per common share - basic	$	(0.01	)	$	0.00
Net income (loss) per common share - diluted:
Net income (loss) available to common shareholders	$	(167,047	)	$	50,230
Add: stock- based compensation		--			2,163
Numerator for income (loss) per common share - diluted	$	(167,047	)	$	52,393
Weight average common shares outstanding - diluted
Basic		28,712,656			17,496,083
Stock Options		--			2,681,549
Warrants		--			1,064,000
Common stock to be issued		--			12,067,458
Denominator weighted average common shares outstanding - diluted		28,712,656			33,309,090
Net income (loss) per common share - diluted	$	(0.01	)	$	0.00

SCHEDULE OF ANTIDILUTIVE SECURITIES OF EARNINGS PER SHARE

The following table represents the classes of dilutive securities as of March 31, 2022, and 2021:

	March 31, 2022		March 31, 2021
Common stock to be issued		627,281		12,067,458
Stock options		1,900,000		1,900,000
Warrants to purchase common stock		4,060,000		4,146,725
		6,587,281		18,114,183