ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2023

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

NOTE 3 - ACCOUNTS RECEIVABLE

As of September 30, 2023, and December 31, 2022, accounts receivable consisted of the following:

	September 30,			December 31,
	2023			2022
Accounts receivable	$	670,321		$	478,680
Accounts receivable - related parties		-			5,100
Allowance for doubtful accounts		(115,977	)		(247,410	)
Total accounts receivable	$	554,344		$	236,370

The Company recorded a reserve of approximately 90% against the entire balance of accounts receivable and loans due from related parties as of September 30, 2023. See Note 11 for additional information on related party transactions related to receivables.