ACCRUAL, OTHER PAYABLE AND DEPOSITS RECEIVED

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

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,
	2023		2022
Accrual	$	39,374	$	32,424
Other payable		78,108		277,283
Deposits received from customers		55,236		101,704
Total other payable and accrued liabilities	$	172,718	$	411,411

Accrual includes the audit fee & other accrued expenses. Other payable include the PRC taxes payable and salaries payable. Deposits received from customers are advertisement service and e-commerce trading fee paid in advance by customers.