Accounts Receivables

12 Months Ended

Oct. 31, 2021

Credit Loss, Additional Improvements [Abstract]

ACCOUNTS RECEIVABLES

NOTE 5 – ACCOUNTS RECEIVABLES

Accounts receivables, net is comprised of the following:

	October 31, 2021		October 31, 2020
Accounts receivables		6,566		14,875
Allowance for doubtful accounts		-		-
Total, net		6,566		14,875

	October 31, 2021			October 31, 2020
Accounts receivables-related parties		547,865			1,571,991
Allowance for doubtful accounts		(18,458	)		(53,727	)
Total, net		529,407			1,518,264

The following is a summary of the activity in the allowance for doubtful accounts:

	October 31, 2021			October 31, 2020
Balance at beginning of year		53,727			42,253
Provision		-			8,906
Charge-offs		-			-
Recoveries		(37,591	)		-
Effect of translation adjustment		2,322			2,568
Balance at end of year		18,458			53,727

Bad debt expense/(recoveries) was ($35,269), $11,474 and $32,717 for the years ended October 31, 2021, 2020 and 2019, respectively.