ACCRUAL, OTHER PAYABLE AND DEPOSITS RECEIVED

12 Months Ended

Dec. 31, 2021

Accrual Other Payable And Deposits Received

ACCRUAL, OTHER PAYABLE AND DEPOSITS RECEIVED

8. ACCRUAL, OTHER PAYABLE AND DEPOSITS RECEIVED

Accrual, other payable and deposits received consisted of the following:

	As of December 31,
	2021		2020
Accrual	$	40,492	$	28,676
Other payable		151,581		157,448
Deposits received from customers		59,062		336,594
Total other payable and accrued liabilities	$	251,135	$	522,718

Accrual include the audit fee & other accrued expenses. Other payable include the PRC tax payable, social insurance fee and housing fund, salaries payable, and rent payable. Deposits received from customers are advertisement service fee paid in advance by customers.