NOTES AND LOANS PAYABLE (Tables)

3 Months Ended

Mar. 31, 2023

Debt Disclosure [Abstract]

Schedule of notes payable

	March 31, 2023			December 31, 2022
Notes and loans payable	$	181,242		$	155,598
Less current portion		(36,596	)		(15,809	)
Long-term portion	$	144,646		$	139,789

Schedule of Maturities of Long-term Debt

	Amount
2024	$	36,596
2025		4,988
2026		4,988
2027		4,988
2028		4,988
Thereafter		124,694
Total	$	181,242