ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

CUSTOMER DEPOSITS

Schedule of accounts receivable

	December 31,
	2020		2019
Accounts receivable	$	354,790	$	196,204
Less: Allowance for doubtful accounts		(27,000)		(111,000)
Total	$	327,790	$	85,204

Schedule of customer deposit liability

	Amount
Balance as of December 31, 2020	$	517,931
Additional deposits received		321,772
Less: Deposits recognized as revenue		(763,797)
Balance as of March 31, 2021	$	75,906

	Amount
Balance as of December 31, 2018	$	308,111
Additional deposits received		2,252,416
Less: Deposits recognized as revenue		(1,997,724)
Balance as of December 31, 2019		562,803
Additional deposits received		4,316,761
Less: Deposits recognized as revenue		(4,206,433)
Less: Refunds to customers		(155,200)
Balance as of December 31, 2020	$	517,931