13. DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Dec. 31, 2020

Discontinued Operations and Disposal Groups [Abstract]

Discontinued operations

The following table shows the summary operating results of the discontinued operations for the three months ended December 31, 2020 and 2019:

	Three months ended December 31,
	2019
Total Net Sales	$	-
Costs of sales		-
Gross profit		-
Operating expenses		41,202
Income (loss) from operations		(41,202	)
Provision for income taxes		-
Net Income (loss)	$	(41,202	)

The following table shows the summary assets of the discontinued operations as of December 31, 2020 and September 30, 2020. There are no liabilities of the discontinued operations at September 30, 2020 and later.

	September 30, 2020
Assets
Current assets:
Cash and cash equivalents	$	-
Accounts receivable		447,134
Total current assets included as part of discontinued operations		447,134
other assets included as part of discontinued operations		-
Total assets included as part of discontinued operations	$	447,134

The following table shows the significant cash flow items from discontinued operations for the three months ended December 31:

	2020		2019
Impairment on discontinued operations assets	$	-	$	(45,783	)