INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2023	Jan. 31, 2023	Dec. 31, 2022	Jan. 31, 2022
INCOME TAXES
Allowance for credit loss	$ 7,063		$ 0
Operating lease liability	55,226	$ 255,682	97,350	$ 479,495
Net operating loss carryforward	865,309		0
Other, net	168		0
Total deferred tax assets	927,766		97,350
Valuation allowance	(868,172)		0
Net deferred tax assets	59,594		97,350
Amortization and depreciation	(5,901)		(6,940)
Operating lease right-of-use assets	(53,693)	$ (255,682)	(96,591)	$ (459,955)
Total deferred tax liabilities	(59,594)		(103,531)
Net deferred tax assets (liabilities)	$ 0		$ (6,181)