RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Changes and Error Corrections [Abstract]

Schedule of restated financial information

	Impact of correction of error
March 31, 2022 (Unaudited)	As previously reported		Adjustments			As restated
Total assets	$	11,704,750	$	3,275,000		$	14,979,750
Total liabilities		9,512,586		3,275,000			12,787,586
Mezzanine equity		–		3,125,002			3,125,002
Total shareholders' equity	$	2,192,163	$	(3,125,002	)	$	(932,839	)

ii. Statement of operations

	Impact of correction of error
Three months ended March 31, 2022 (Unaudited)	As previously reported			Adjustments			As restated
Revenue	$	2,940,994		$	(43,844	)	$	2,897,150
Cost of sales		1,135,702			(19,474	)		1,116,228
Gross margin		1,805,292			(24,370	)		1,780,922
Operating expense		1,081,928			(22,489	)		1,059,439
Income from operations	$	723,364		$	(1,881	)	$	721,483
Other income (expense), net		(1,193,196	)		(1,071,526	)		(2,264,722	)
Net loss before discontinued operations		(469,832	)		(1,073,407	)		(1,543,239	)
Loss from discontinued operations		(16,622	)		(2,593	)		(19,215	)
Net loss	$	(486,454	)	$	(1,076,000	)	$	(1,562,454	)
Basic Loss per Share
Continued Operations		(0.01	)					(0.01	)
Discontinued Operations		0.01						–
Weighted Average Shares Outstanding - Basic Earnings Loss per Share
Continued Operations		166,130,069						128,021,527
Discontinued Operations		166,130,069						128,021,527