CASH AND RESTRICTED CASH

6 Months Ended

Jun. 30, 2021

Cash and Cash Equivalents [Abstract]

CASH AND RESTRICTED CASH

NOTE 4: CASH AND RESTRICTED CASH

Cash and restricted cash are as follows:

	June 30, 2021		December 31, 2020
Cash on hand	$	109	$	141
Bank balances		137,421		29,517
Restricted cash		165,488		28,746
Total	$	303,018	$	58,404

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 six months ended June 30, 2021 and the year ended December 31, 2020 there were no cash equivalents.