Prepaid Expenses and Other Current Assets

12 Months Ended

Jul. 31, 2021

Prepaid Expense and Other Assets, Current [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 7 – PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets from the Company’s continuing operations consisted of the following:

	As of July 31,
	2021		2020
Prepayment for advertising service fee (a)	$	600,000	$	600,000
Prepaid service fees		20,000		64,189
Prepaid insurance service fee		58,150		-
Advance to vendors		10,000		10,000
Others		300		22,340
Total	$	688,451	$	696,529

(a) Prepayment for advertising services represent the advance payments made by the Company to a third party advertising company for producing advertising contents. These prepayments are typically expensed over the period when the services are performed.