Cash and Restricted Cash

9 Months Ended

Sep. 30, 2019

Cash and Cash Equivalents [Abstract]

Cash and Restricted Cash

NOTE 4: CASH AND RESTRICTED CASH

Cash and restricted cash is as follows:

	September 30, 2019 (unaudited)		December 31, 2018
Cash on hand	$	365	$	-
Bank balances		1,538		2,347
Restricted cash		184,150		-
Total	$	186,053	$	2,347

ASU 2016-18, “Statements of Cash Flows” (Topic 230) was adopted by the Company in 2017. In accordance with this standard, restricted cash and restricted cash equivalents is included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the Statements of Cash Flows. During the nine months ended September 30, 2019 and year ended December 31, 2018, there were no cash equivalents.