ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2021

ACCOUNTS RECEIVABLE

Schedule of accounts receivable

	December 31,
	2021		2020
Accounts receivable	$	141,188	$	149,605
Less: Allowance for doubtful accounts		(61,000)		(9,000)
Total	$	80,188	$	140,605