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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income (loss) from continuing operations $ 3,028,394 $ (5,429,521)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 20,777 23,132
Bad debt 132,281 0
Amortization of debt discount 136,518 253,823
Conversion and note issuance cost 11,250 0
Share issuance for service rendered 25,000 0
Other (income) or loss 0 (150,250)
Goodwill impairment 0 2,092,048
Loss on finance penalties and fees 0 2,063,916
Gain on refinance of debt 0 (1,397,271)
Gain on forgiveness of debt (115,448) 0
(Increase) decrease in:    
Accounts receivable (6,833,615) (597,521)
Right of use - assets (70,136) 64,696
Prepaids and other current assets (2,481) 8,058
Increase (decrease) in:    
Accounts payable and accrued expense 341,261 750,878
Due to related party 0 36,988
Accrued officers compensation 982,500 873,506
Accrued interest 486,165 379,428
Right of use - liabilities 49,547 (71,371)
Net cash used in operating activities (1,807,987) (1,099,461)
Net cash used in Discontinued Operations – Operating 86,520 (51,216)
 Net cash used in operating activities (1,721,467) (1,150,677)
FINANCING ACTIVITIES    
Repayments to directors and officers (2,195) (3,573)
Proceeds from convertible notes payable 421,375 879,083
Repayment of SBA loans 0 (3,068)
Proceeds from line of credit 2,164,438 0
Repayment of line of credit (39,293) 0
Repayment to convertible notes payable (175,000) (5,908)
Dividend on preferred stock 0 (102,740)
Issuance of preferred stock 0 25,000
Net cash provided by financing activities 2,369,325 788,794
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 647,858 (361,883)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 219,085 580,968
CASH AND CASH EQUIVALENTS, END OF YEAR 866,943 219,085
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid during the year for Interest 239,296 0
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Common stock issued upon conversion of notes payable 199,889 0
Preferred stock issued for business acquisition 0 3,275,000
Preferred stock issued upon exchange of defaulted convertible notes payable $ 0 $ 1,500,000