ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2022

ACCOUNTS RECEIVABLE

Schedule of accounts receivable

	December 31,
	2022		2021
Accounts receivable	$	83,373	$	141,188
Less: Allowance for doubtful accounts		(42,000)		(61,000)
Total	$	41,373	$	80,188