NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: ACCOUNTS RECEIVABLE (Policies)

6 Months Ended

Oct. 31, 2022

Policies

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

Accounts receivable and other receivable are reported at net realizable value. We have established an allowance for doubtful accounts based upon factors pertaining to the credit risk of specific customers, historical trends, and other information. Delinquent accounts are written off when it is determined that the amounts are uncollectible after exhaustive efforts on collection. We had no bad debt expense for allowance of doubtful accounts during the six months ended October 31, 2022 and 2021. The balances for allowance of doubtful accounts were $72,090 and $79,886 on October 31, 2022 and April 30, 2022, respectively.