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ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS
9 Months Ended
Sep. 30, 2023
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS  
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

NOTE 5 – ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

Accounts receivable - net consists of:

    

September 30, 2023

    

December 31, 2022

Accounts receivable

$

9,046,000

$

7,683,000

Allowance for doubtful accounts, sales discounts and chargebacks

 

(312,000)

(313,000)

$

8,734,000

$

7,370,000

Net accounts receivable at January 1, 2022, was $ 7,550,000.