	As of December 31,
	2022		2021

Guangzhou Jiatu Culture Media Co., Ltd. ⁽¹⁾	$	-	$	132,345
Shanghai Stamp Technology Co., Ltd. ⁽²⁾		172,811		-
Ling Lor ⁽²⁾		-		8,661
Ban Lor ⁽²⁾		37,638		706,148
Stewart Lor ⁽²⁾		1,566,478		781,284
Yuxia Xu ⁽²⁾		363,666		-
Subtotal		2,140,593		1,628,438
Less: allowance for doubtful accounts		-		(132,345	)
Due from related parties, net	$	2,140,593	$	1,496,093

(1)

In 2020, the Company had consulting fee prepayment of $132,345 to Guangzhou Jiatu Culture Media Co., Ltd. as of December 31, 2021, which the Company has significant influence over with. Both parties negotiated to terminate the consulting service. The balance of $132,345 as of December 31, 2021 was fully allowanced in 2021. From April to June 2022, Guangzhou Jiatu Culture Media Co., Ltd. continued to provide equivalent services, so the allowance was recovered. On June 2, 2022, the Company’s CFO sold the equity interest in Jiatu Culture Media Co., Ltd., so Jiatu Culture Media Co., Ltd. no longer considered as a related party.

(2)

From time to time, the Company advances funds to senior management for business purpose.

Schedule of accounts payable-related party

	As of December 31,
	2022		2021

Guangzhou Guangrui ⁽¹⁾	$	-	$	734,263
Subtotal	$	-	$	734,263

(1)

As the disposal of Shantou Hongrui in Febuary 2022, Guangzhou Guangrui was no longer considered as a related party and the balance was reclassified to account payable.