ACCOUNTS RECEIVABLE (Tables)

6 Months Ended

Jun. 30, 2023

Receivables [Abstract]

Accounts Receivable

At June 30, 2023 and December 31, 2022, accounts receivable consisted of the following:

	June 30, 2023		December 31, 2022
Accounts receivable	$	203,327	$	182,936
Less: Allowance for doubtful accounts	(2,582)		-
Total	$	200,745	$	182,936

	June 30, 2023
Cumulative effect of change in accounting principle under ASC 2016-13, before tax, as of January 1, 2023	$	(2,099)
Bad debt expense	(483)
Allowance for doubtful accounts, before tax, as of June 30, 2023	$	(2,582)