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Note 1. The Company USA Equities Corp. (the “Company”, “We” or the “Registrant”) was incorporated in Delaware on September 1, 1983. In 2015 the Company changed its name to USA Equities Corp. On December 20, 2019 the Company entered into and consummated a share exchange with the former stockholders of Medical Practice Income, Inc. (“MPI”) pursuant to a share exchange agreement (the “Exchange Agreement”) by which the Company issued <span id="xdx_901_eus-gaap--StockholdersEquityOtherShares_c20191219__20191220__dei--LegalEntityAxis__custom--MedicalPracticeIncomeIncMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_pdd">2,172,600 shares of common stock, $.0001 par value (the “common stock”) to the former stockholders of MPI in exchange for all of the then issued and outstanding shares of common stock of MPI (the “Share Exchange”). MPI, based in West Palm Beach, Florida, is focused on value-based healthcare, informatics and algorithmic personalized medicine including digital therapeutics, behavior-based remote patient monitoring, chronic care and preventive medicine. Prior to the transaction with MPI, the owner of a majority of the outstanding Class A voting shares of MPI, owned approximately <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_c20191220__dei--LegalEntityAxis__custom--MedicalPracticeIncomeIncMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_pdd">91% of our then outstanding shares. Consequently, the transaction with MPI was accounted for as a change in reporting entity between entities under common control, whereby a change in reporting entity requires retrospective combination of the entities for all periods as if the combination had been in effect since inception of common control in accordance with ASC 250-10-45-21, Accounting Changes and Error Corrections. As a result of the Share Exchange, MPI became our wholly-owned-subsidiary.

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Note 2. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since inception, has negative operating cash flows and has recently began recognizing revenues in the fourth quarter of fiscal 2020. The continuation of the Company’s business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement, future issuances of equity or other financings to fund ongoing operations. However access to such funding may not be available on commercially reasonable terms, if at all. These financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 3. Basis of Presentation The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and the accompanying notes included in our Annual Report on Form 10- K for the year ended December 31, 2020. The accounting policies are described in the “Notes to the Consolidated Financial Statements” in the 2020 Annual Report on Form 10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from audited consolidated financial statements but does not include all disclosures required by accounting principles generally accepted in the United States. The results of operations for the three and six months ended June 30, 2021 and 2020 are not necessarily indicative of the operating results for the full year or for any other subsequent interim period. Risks Related to COVID-19 Pandemic The COVID-19 pandemic is affecting the United States and global economies and may affect the Company’s operations and those of third parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic is difficult to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company’s liquidity, capital resources and operations. The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential impacts on its business, financing or global economy as a whole. Accounting Policies Use of Estimates: The preparation of condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates. Principles of Consolidation: The condensed consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated. Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents. Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and will establish a reserve for uncollectible balances as necessary based on experience. Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. We use actual costs to determine our cost basis for inventories. Inventories consist of only finished goods. Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with ASC 350-40, Intangibles, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically three to five years) and will be included in the operating expense on the Consolidated Statements of Operations once amortization begins. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software totalled $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJhc2lzIG9mIFByZXNlbnRhdGlvbiAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_c20210630_zsst1mXnb2Z" title="Capitalized software development costs">96,691 as of June 30, 2021 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJhc2lzIG9mIFByZXNlbnRhdGlvbiAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_c20201231_zs8GFy2ZII88" title="Capitalized software development costs">31,700 as of December 31, 2020. The software application is still in development with costs continuing to be capitalized and no amortization expense being recognized during the periods ended June 30, 2021 and December 31, 2020. There were no impairments recognized during the periods ended June 30, 2021 and December 31, 2020. Intangible Assets: The intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain as on June 23, 2021. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows: Scheduleof Indefinite-lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20210630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z36gHNh32bgk" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_907_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20210630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zI6JBvN7s3wk" title="Impaired Intangible Asset">Indefinite life</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%">Indefinite life</td></tr> </table> Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic-related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. The Company includes shipping and handling fees billed to customers in revenue. There are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the portfolio have the same provision terms and management has the expectation that the result will not be materially different from the consideration of each individual contract. Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s Software as a Service (SaaS) platform. Research and development expenses are expensed when incurred. For the six months ended June 30, 2021 and 2020, there were $43,292 and $47,912, respectively, of research and development expenses incurred. Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_902_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zFeJXQkFY3w8" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zsUUXfj7Xgs6" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of June 30, 2021 or 2020. Income Taxes: The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $1,947,732 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization. Recently Issued Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders’ deficit as of January 1, 2021. This Quarterly Report on Form 10-Q does not discuss recent pronouncements that are not anticipated to have a current and/or future impact on or are unrelated to the Company’s financial condition, results of operations, cash flows or disclosures.

Use of Estimates: The preparation of condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.

Principles of Consolidation: The condensed consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.

Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.

Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and will establish a reserve for uncollectible balances as necessary based on experience.

Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. We use actual costs to determine our cost basis for inventories. Inventories consist of only finished goods.

Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with ASC 350-40, Intangibles, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically three to five years) and will be included in the operating expense on the Consolidated Statements of Operations once amortization begins. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software totalled $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJhc2lzIG9mIFByZXNlbnRhdGlvbiAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_c20210630_zsst1mXnb2Z" title="Capitalized software development costs">96,691 as of June 30, 2021 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJhc2lzIG9mIFByZXNlbnRhdGlvbiAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_c20201231_zs8GFy2ZII88" title="Capitalized software development costs">31,700 as of December 31, 2020. The software application is still in development with costs continuing to be capitalized and no amortization expense being recognized during the periods ended June 30, 2021 and December 31, 2020. There were no impairments recognized during the periods ended June 30, 2021 and December 31, 2020. Intangible Assets: The intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain as on June 23, 2021. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows: Scheduleof Indefinite-lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20210630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z36gHNh32bgk" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_907_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20210630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zI6JBvN7s3wk" title="Impaired Intangible Asset">Indefinite life</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%">Indefinite life</td></tr> </table>

96691

31700

Scheduleof Indefinite-lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20210630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z36gHNh32bgk" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_907_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20210630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zI6JBvN7s3wk" title="Impaired Intangible Asset">Indefinite life</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%">Indefinite life</td></tr> </table>

P13Y4M24D

Indefinite life

Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic-related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. The Company includes shipping and handling fees billed to customers in revenue. There are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the portfolio have the same provision terms and management has the expectation that the result will not be materially different from the consideration of each individual contract.

Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s Software as a Service (SaaS) platform. Research and development expenses are expensed when incurred. For the six months ended June 30, 2021 and 2020, there were $43,292 and $47,912, respectively, of research and development expenses incurred.

43292

47912

Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_902_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zFeJXQkFY3w8" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zsUUXfj7Xgs6" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of June 30, 2021 or 2020.

Income Taxes: The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $1,947,732 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.

1947732

begin to expire in 2027

Recently Issued Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders’ deficit as of January 1, 2021. This Quarterly Report on Form 10-Q does not discuss recent pronouncements that are not anticipated to have a current and/or future impact on or are unrelated to the Company’s financial condition, results of operations, cash flows or disclosures.

Note 4. Capitalized Software and Intangible Assets Non-current assets consist of the following at June 30, 2021 and December 31, 2020: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (in years)</td> <td> </td> <td colspan="2" id="xdx_490_20210630_z72U6ny8tK7h" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20201231_zRk17NbfYa17" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_zBoz669q5QGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: justify">Capitalized Software</td><td style="width: 2%"> </td> <td style="text-align: center; width: 12%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">96,691</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">31,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Intangible Assets:</td><td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"/><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">U.S. Method Patent</td><td> </td> <td style="text-align: center">13.4</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20210630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z200Nks0XqQ3" style="text-align: right">967,500 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20201231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zzCWXR8jELoa" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Web Domain</td><td> </td> <td style="text-align: center">N/A</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20210630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zjelt7JsjQl8" style="text-align: right">161,250 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zHOsrkssDgva" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Trademark</td><td> </td> <td style="text-align: center">N/A</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20210630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDgvE3fZc9Xk" style="text-align: right">483,750 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z9FulNKUCM1l" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zsoXVRrFkgJ" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Intangible Assets</td><td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> $</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> Capitalized software represents the development costs for internal-use software. The software application is still in development with costs continuing to be capitalized and no amortization expense being recognized yet. There were no impairments recognized during the periods ended June 30, 2021 and December 31, 2020. The intangible assets represent the value the Company paid to acquire the trademark “AllergiEnd”, the web domain “AllergiEnd.com” along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. The assets will be amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have an indefinite life and will be tested annually for impairment in accordance with ASC 350-30-35, Intangibles, General Intangibles Other Than Goodwill. There was no amortization expense during the periods ended June 30, 2021 and December 31, 2020.

Non-current assets consist of the following at June 30, 2021 and December 31, 2020: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Amortization Period (in years)</td> <td> </td> <td colspan="2" id="xdx_490_20210630_z72U6ny8tK7h" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20201231_zRk17NbfYa17" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--CapitalizedSoftwareDevelopmentCostsForSoftwareSoldToCustomers_iI_pp0p0_zBoz669q5QGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: justify">Capitalized Software</td><td style="width: 2%"> </td> <td style="text-align: center; width: 12%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">96,691</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">31,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Intangible Assets:</td><td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"/><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">U.S. Method Patent</td><td> </td> <td style="text-align: center">13.4</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20210630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z200Nks0XqQ3" style="text-align: right">967,500 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20201231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zzCWXR8jELoa" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Web Domain</td><td> </td> <td style="text-align: center">N/A</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20210630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zjelt7JsjQl8" style="text-align: right">161,250 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zHOsrkssDgva" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Trademark</td><td> </td> <td style="text-align: center">N/A</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20210630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDgvE3fZc9Xk" style="text-align: right">483,750 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z9FulNKUCM1l" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zsoXVRrFkgJ" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Intangible Assets</td><td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> $</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

96691

31700

P13Y4M24D

967500

161250

483750

1612500

Note 5. Loans Payable On June 21, 2021, the Company entered into a fixed-fee short-term loan with its merchant bank. As of June 30, 2021, the Company had received $86,000 in loan proceeds. The loan payable, which is classified within current liabilities, will be repaid in nine months with the merchant bank withholding an agreed-upon percentage of payments they process on behalf of the Company. On June 23, 2021, the Company entered into a purchase agreement to acquire certain assets from MedScience Research Group, Inc (“MedScience”) including the ‘AllergiEnd’ Trademark, methods patent and website (See Note 4 for additional information). As part of that purchase agreement, the Company issued a Promissory Note with a principal sum of $750,000. The principal, along with associated interest, will be paid in 36 equal monthly installments beginning in July 2021. The principal balance of the loan is divided between current and long-term liabilities on the Company’s Condensed Consolidated Balance Sheet.

86000

750000

Note 6. Convertible Notes Payable Convertible notes payable at June 30, 2021 and December 31, 2020 consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note 1 and accrued interest and premium – Principal shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_pp0p0" style="width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">199,551</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_pp0p0" style="width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">195,177</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 2 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">126,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">126,210</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 3 and accrued interest – Shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">62,951</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 4 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">97,537</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 5 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">56,462</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 6 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">91,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">89,347</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 7 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">101,781</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 8 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">26,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">25,055</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Note 9 and accrued interest – Shareholder</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteNinePayableAndAccruedInterestShareholderMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Convertible notes payable and accrued interest">101,479</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteNinePayableAndAccruedInterestShareholderMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Convertible notes payable and accrued interest</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ConvertibleNotesPayable_c20210630_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Convertible notes payable and accrued interest">546,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Convertible notes payable and accrued interest">754,520</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note 1 – In October 2009, the Company issued a Convertible Promissory Note with a principal amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20091031__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zQIH1gP1Fphl" title="Debt instrument, principal amount">73,500 to its principal shareholder (Note 1). The note bears interest at the rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20091031__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pdd">12% per annum until paid or the note and accrued interest is converted into shares of the Company’s common stock. On February 27, 2020, the note was modified to extend the maturity date to <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20200226__20200227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_za4G09wPRNfb">June 30, 2023 and increase the conversion price to $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20200227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zXZ9ga2nGZq6" title="Debt instrument, conversion price">0.10 per share. In accordance with ASC 470-50-40, Debt, Modification and Extinguishments, the modification was accounted for as an extinguishment with a loss of $<span id="xdx_907_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_pp0p0_di_c20200101__20200630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z2Ioej7wDjZ8" title="Extinguishment of debt">21,299 on the extinguishment of debt and an offsetting premium on the new note recorded during the quarter ended June 30, 2020. As of June 30, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_905_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z5X9C9r8UUt1" title="Accrued interest">104,752 and $<span id="xdx_90D_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_znkgmkkNx4ce" title="Accrued interest">100,378, respectively, in accrued interest. Note 2 – Effective September 1, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_c20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0" title="Debt instrument, principal amount">124,562 to its principal shareholder in consideration for advances previously made to the Company (Note 2). This note bears interest at the rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pdd" title="Debt instrument, interest rate">1% per annum and is due and payable on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20190831__20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zkf6HOKuWz75" title="Debt instrument, maturity date">December 30, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pdd" title="Debt instrument, conversion price">0.25 per share. As of June 30, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zAW7nkGfiWVg" title="Accrued interest">2,266 and $<span id="xdx_904_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z1XJy7eyutwe" title="Accrued interest">1,648, respectively of accrued interest. Note 3 – Effective September 12, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_c20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_pp0p0" title="Debt instrument, principal amount">55,000 to a shareholder (Note 3). This Note bore interest at the rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_pdd" title="Debt instrument, interest rate">12% per annum and principal plus any accrued but unpaid interest was due and payable on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20190911__20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z2Kw052K4F48" title="Debt instrument, maturity date">January 1, 2021. The Note was convertible at the option of the holder into shares of common stock at a price of $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_pdd" title="Debt instrument, conversion price">0.25 per share. On January 1, 2021, the shareholder elected to convert the outstanding principal of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z2VBCpzOPXN5" title="Debt instrument, principal amount">55,000 along with accrued interest of $<span id="xdx_906_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zMfdP2dZ5FS6" title="Accrued interest">7,951 into common stock at a price of $<span id="xdx_909_ecustom--StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities_iI_c20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zRGTnzdCGn9c" title="Common stock at a price">0.25 per share resulting in the issuance of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20201230__20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z4nRXznxLvng" title="Conversion of notes payable, shares">251,805 shares of common stock. Note 4 – Effective December 27, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_c20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0">88,626 to its principal shareholder in consideration for advances previously made to the Company (Note 4). This note bore interest at the rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pdd">10% per annum and was due and payable on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20191226__20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z9tC09klLSrf">December 30, 2022. The Note was convertible into shares of common stock at a price of $<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pdd">0.55 per share. On March 15, 2021, the majority shareholder assigned this convertible note along with all accrued and future interest to a third-party shareholder. On March 31, 2021 the shareholder elected to convert the outstanding principal of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_c20210331__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0">88,626 along with accrued interest of $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210331__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zFm3yivWIm8f" title="Accrued interest">11,096 into common stock at a price of $<span id="xdx_906_ecustom--StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities_iI_c20210331__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zQD5obQ0F59l">0.55 per share resulting in the issuance of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210330__20210331__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z0M6sKcaoUdj">181,313 shares of common stock. As of June 30, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_903_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zMlA0DcdPoLd" title="Accrued interest">0 and $<span id="xdx_902_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zuMecsoXqHfl" title="Accrued interest">8,911, respectively of accrued interest. Note 5 – Under subscription agreements dated September 25, 2020, the Company issued Convertible Promissory Notes (the “Notes”) to various individuals aggregating to $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_c20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pp0p0">55,000. The Notes bore interest at the rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pdd">10% per annum and maturity on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20200924__20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zVvTZAylZWb5">September 30, 2022 (the “Maturity Date”) at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs. <span id="xdx_902_eus-gaap--DebtInstrumentDescription_c20200924__20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorMember_zwQlqvEdlfx">The Company could satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at the greater of a conversion price equal to the greater of a 20% discount to the 15 day average market price of the Company’s common stock or $0.10. The principal and interest accrued are convertible at any time after six months through the maturity date of September 30, 2022 at the option of the holder at a 20% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.10 per share. Upon conversion of any portion of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes. As of March 31, 2021 one of the note holders had elected to convert outstanding principal of $30,000 along with accrued interest into 63,600 shares of common stock at a price of $0.50. Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210330__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z4YuZbxXHSFk">15,900 common shares at $<span id="xdx_907_ecustom--StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities_iI_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zEEL24Nz2eHd">0.75 per share. As of June 17, 2021 the other note holder had elected to convert outstanding principal of $25,000 along with accrued interest into 48,755 shares of common stock at a price of $0.55. Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMajorityShareholderMember_z7bh3NOsUmS5" title="Number of securities called by warrants">12,189 common shares at $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMajorityShareholderMember_zwzJVAVOEBIk" title="Exercise price of warrants">0.83 per share. As of June 30, 2021 and December 31, 2020, these notes had accumulated $<span id="xdx_904_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zU5tw77Md7s6" title="Accrued interest">0 and $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zPN367cAHSO8" title="Accrued interest">1,462, respectively of accrued interest. Note 6 – Effective September 30, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_c20200930__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0">88,016 to its principal shareholder in consideration for advances previously made to the Company (Note 6). This note bears interest at the rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20200930__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pdd">6% per annum and is due and payable on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20200929__20200930__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z4qIfcs6Auu7">December 31, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20200930__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pdd">1.00 per share. As of June 30, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90E_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zqQvSt5YGoQl" title="Accrued interest">3,950 and $<span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zWNommwhhtSb" title="Accrued interest">1,331, respectively of accrued interest. Note 7 – Effective October 27, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_c20201027__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSevenMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pp0p0">100,000 to a shareholder (Note 7). This Note was issued under the subscription agreements dated <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_dd_c20201026__20201027__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSevenMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zZ8ZSuI2GsGd">September 25, 2020 and described in Note 5 above. As of May 7, 2021, the shareholder had elected to convert outstanding principal of $100,000 along with accrued interest into 214,817 shares of common stock at a price of $0.49. Additionally, the shareholder received warrants, exercisable for two years, to purchase 53,704 common shares at $0.74 per share. As of June 30, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSevenMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zM8mHCwB06Y1" title="Accrued interest">0 and $<span id="xdx_902_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSevenMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zCXOPjgi3id7" title="Accrued interest">1,781, respectively of accrued interest. Note 8 – Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_c20201223__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteEightMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pp0p0">25,000 to a shareholder (Note 8). This Note was issued under the subscription agreements dated <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20201222__20201223__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteEightMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_ztak3DlMM5li">September 25, 2020 and described in Note 5 above. As of June 30, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_903_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteEightMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zBDrIksFRs7g" title="Accrued interest">1,295 and $<span id="xdx_90A_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteEightMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zMDyqBeCEcSc" title="Accrued interest">55, respectively of accrued interest. Note 9 – Effective May 7, 2021, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_c20210507__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteNineMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pp0p0">100,000 to a shareholder (Note 9). The Note bears interest at the rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20210501__20210507__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteNineMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zRut2ybJzsbf" title="Debt instrument interest rate">10% per annum and matures on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20210501__20210507__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteNineMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zvvmku0Y3184" title="Debt interest rate">September 30, 2022 (the “Maturity Date”) at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs. <span id="xdx_90F_eus-gaap--DebtInstrumentDescription_c20210501__20210507__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteNineMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_z9ExbuUsEeAi">The Company may satisfy the Note upon maturity or Default, as defined, by the issuance of Common shares at the greater of a conversion price equal to the greater of a 25% discount to the 15 day average market price of the Company’s common stock or $0.50. The principal and interest accrued are convertible at any time after six months through the maturity date of September 30, 2022 at the option of the holder at a 25% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.50 per share. As of June 30, 2021, this note had accumulated $<span id="xdx_904_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteNineMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zLI8cDjzsOE3" title="Accrued interest">1,479 of accrued interest.

Convertible notes payable at June 30, 2021 and December 31, 2020 consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note 1 and accrued interest and premium – Principal shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_pp0p0" style="width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">199,551</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_pp0p0" style="width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">195,177</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 2 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">126,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">126,210</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 3 and accrued interest – Shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">62,951</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 4 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">97,537</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 5 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">56,462</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 6 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">91,966</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">89,347</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 7 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">101,781</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 8 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">26,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="text-align: right" title="Total Convertible notes payable and accrued interest">25,055</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Note 9 and accrued interest – Shareholder</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleNotesPayable_c20210630__us-gaap--ShortTermDebtTypeAxis__custom--NoteNinePayableAndAccruedInterestShareholderMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Convertible notes payable and accrued interest">101,479</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteNinePayableAndAccruedInterestShareholderMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Convertible notes payable and accrued interest</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ConvertibleNotesPayable_c20210630_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Convertible notes payable and accrued interest">546,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Convertible notes payable and accrued interest">754,520</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

199551

195177

126828

126210

62951

97537

56462

91966

89347

101781

26295

25055

101479

546119

754520

73500

0.12

2023-06-30

0.10

-21299

104752

100378

124562

0.01

2022-12-30

0.25

2266

1648

55000

0.12

2021-01-01

0.25

55000

7951

0.25

251805

88626

0.10

2022-12-30

0.55

88626

11096

0.55

181313

8911

55000

0.10

2022-09-30

The Company could satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at the greater of a conversion price equal to the greater of a 20% discount to the 15 day average market price of the Company’s common stock or $0.10. The principal and interest accrued are convertible at any time after six months through the maturity date of September 30, 2022 at the option of the holder at a 20% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.10 per share. Upon conversion of any portion of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes.

30000

63600

0.50

15900

0.75

25000

48755

0.55

12189

0.83

1462

88016

0.06

2022-12-31

1.00

3950

1331

100000

2020-09-25

100000

214817

0.49

53704

0.74

1781

25000

2020-09-25

1295

100000

0.10

2022-09-30

The Company may satisfy the Note upon maturity or Default, as defined, by the issuance of Common shares at the greater of a conversion price equal to the greater of a 25% discount to the 15 day average market price of the Company’s common stock or $0.50. The principal and interest accrued are convertible at any time after six months through the maturity date of September 30, 2022 at the option of the holder at a 25% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.50 per share

1479

Note 7. Preferred Stock Issuance of Series A Preferred Stock Effective September 1, 2019, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20190831__20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zbgeq7HgftEe" title="Conversion of notes payable, shares">1,080,092 shares of Series A Preferred Stock in satisfaction of a previously issued convertible promissory note held by its principal shareholder in the initial principal amount of $255,681 together with all interest accrued thereon. Series A Preferred Stock The shares of Series A Preferred Stock have a stated value of $0.25 per share and are initially convertible into shares of common stock at a price of $<span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20210630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z4Lv81xngISe" title="Debt instrument, conversion price">0.05 per share (subject to adjustment upon the occurrence of certain events). The Series A Preferred Stock does not accrue dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes, initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote.

1080092

255681

0.25

0.05

The Series A Preferred Stock does not accrue dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes, initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote.

Note 8. Earnings (Loss) Per Common Share <p id="xdx_895_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zimlnuwA4qPf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">The Company calculates net income (loss) per common share in accordance with ASC 260, Earnings Per Share. Basic and diluted net earnings (loss) per common share was determined by dividing net earnings (loss) applicable to common stockholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include outstanding common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share for the six months ended June 30, 2021 and 2020 as the result would be anti-dilutive. Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Stock options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zO3rWHvOEXUj" style="width: 16%; text-align: right" title="Total shares excluded from calculation">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zNNSkv3idXsl" style="width: 16%; text-align: right">650,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Stock warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_z3g86UWyLZs2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">89,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_zmnerPq5fz27" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total shares excluded from calculation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_zcpRr7bqqjGb" style="text-align: right" title="Total shares excluded from calculation">1,189,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_zykyrhSzIHT2" style="text-align: right">650,000</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_895_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zimlnuwA4qPf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">The Company calculates net income (loss) per common share in accordance with ASC 260, Earnings Per Share. Basic and diluted net earnings (loss) per common share was determined by dividing net earnings (loss) applicable to common stockholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include outstanding common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share for the six months ended June 30, 2021 and 2020 as the result would be anti-dilutive. Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Stock options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zO3rWHvOEXUj" style="width: 16%; text-align: right" title="Total shares excluded from calculation">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zNNSkv3idXsl" style="width: 16%; text-align: right">650,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Stock warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_z3g86UWyLZs2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">89,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_zmnerPq5fz27" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total shares excluded from calculation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_zcpRr7bqqjGb" style="text-align: right" title="Total shares excluded from calculation">1,189,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_zykyrhSzIHT2" style="text-align: right">650,000</td><td style="text-align: left"> </td></tr> </table>

1100000

650000

89793

1189793

650000

<p id="xdx_802_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zUYpGldQ74wi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">Note 9. Stock-based Compensation During the six months ended June 30, 2021 and 2020, there was $17,841 and $1,240, respectively, in stock-based compensation associated with stock options included in Research and development expense. Additionally, during the same periods there was $<span id="xdx_903_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_pp0p0" title="Total Expense - shares issued for services">125,837 and $<span id="xdx_901_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_pp0p0" title="Total Expense - shares issued for services">26,219, respectively, of expense associated with shares issued for services. The following table shows where the expense has been recorded. <p id="xdx_892_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_z99yhfk85vz8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">Schedule of Stock-based Compensation Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Research and development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zxVsvqvpuKbd" style="width: 16%; text-align: right" title="Total Expense - shares issued for services">29,031</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zlfJNEA3UdT7" style="width: 16%; text-align: right">14,219</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zEusixZDbSQ5" style="text-align: right">48,628</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zJTkr1kt3ozf" style="text-align: right">12,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">General and administrative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zXd6DYdbn8b2" style="border-bottom: Black 1.5pt solid; text-align: right">48,178</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z41oqhYEtSrd" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: justify">Total expense – shares issued for services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zu3AQ6mduaC7" style="border-bottom: Black 1.5pt solid; text-align: right">125,837</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zsnLKetgeAbi" style="border-bottom: Black 1.5pt solid; text-align: right">26,219</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> During the six months ended June 30, 2021, there were 450,000 options granted to certain scientific and business advisors (“Advisors”) with a weighted-average exercise price of $<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20210630__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_pdd">0.65. The options vest in equal annual installments over three years beginning in April 2021 and expire five years after grant date. During the six months ended June 30, 2020, there were 650,000 options granted to certain scientific and business advisors (“Advisors”) with a weighted-average exercise price of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20200630__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_pdd">0.40. The options vest in equal annual installments over three years beginning in July 2020 and expire five years after grant date. There were no options exercised, forfeited or cancelled during either period. As of June 30, 2021, there was $<span id="xdx_903_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_c20210630_pp0p0" title="Unrecognized compensation related to unvested options">53,927 of unrecognized compensation related to the 1,100,000 of outstanding options which is expected to be recognized over a weighted-average period of <span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtM_c20210101__20210630_zAhmSC2sCf93" title="Recognized weighted-average period">22 months. The options are being expensed over the vesting period for each Advisor. The weighted-average grant date fair value for options granted during the six months ended June 30, 2021 was $0.12. <p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zqN8YxnmyCh5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.51</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life of the options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility of the underlying stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20210101__20210630_zSCqspWvclcg" title="Expected volatility of the underlying stock">76.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20200101__20200630_zVNuu9NSGyU8" title="Expected volatility of the underlying stock">70.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> </table> The risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company’s limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent to pay any cash dividends. On March 8, 2021, the Company entered into a Consulting Agreement (“Agreement 1”) with an Investor Relations Consultant, pursuant to which the Investor Relations Consultant was to provide investor relations services to the Company for consideration of <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20210305__20210308__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementOneMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztjsFRXdnbPl">120,000 shares of common stock of the Company (the “Share Payment”) in addition to monthly cash payments for a term of three months. Agreement 1 contains a clause providing the Company the right to cancel the shares of common stock pursuant to the terms of Agreement 1. The value of the shares were to be expensed when the Investor Relations Consultant met the terms of the Consulting Agreement. The Company notified the Consultant that the Agreement was terminated effective April 7, 2021 without the terms of the Consulting Agreement being met. The Company cancelled the Share Payment associated with the Consulting Agreement. On March 10, 2021, the Company entered into a Consulting Agreement (“Agreement 2”) with a Legal Consultant to provide legal services to the Company for consideration of <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20210309__20210310__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementTwoMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwVJtx3YbxE8" title="Number of common stock issued in consideration">30,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 2 is <span id="xdx_909_ecustom--AgreementTermPeriod_dtM_c20210309__20210310__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementTwoMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkESre2RPad3" title="Agreement term period">16 months and the value of the shares is being expensed over the term. On May 5, 2021, the Company entered into a Consulting Agreement (“Agreement 3”) with a Strategic Advisory Consultant to provide strategic and advisory services to the Company for consideration of <span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20210501__20210505__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementThreeMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pdd">30,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 3 is <span id="xdx_90E_ecustom--AgreementTermPeriod_c20210501__20210505__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementThreeMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJU0ahtcajG1">three months and the value of the shares is being expensed over the term. On June 14, 2021, the Company entered into a Consulting Agreement (“Agreement 4”) with a Strategic Advisory Consultant to provide strategic and advisory services to the Company for consideration of <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20210601__20210614__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementFourMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pdd" title="Number of common stock issued in consideration">20,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 4 is <span id="xdx_90F_ecustom--AgreementTermPeriod_c20210601__20210614__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementFourMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zT6bhuFi5xIb" title="Agreement term period">one month and the value of the shares is being expensed over the term. <p id="xdx_891_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_z9gG6ijL0y8i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">Options outstanding at June 30, 2021 consist of: Schedule of Options Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 21%"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z1OGMj8bmMgg" title="Date Issued">March 12, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_pdd" style="width: 16%; text-align: right" title="Number Outstanding">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_pdd" style="width: 16%; text-align: right" title="Number Exercisable">166,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_pdd" style="width: 16%; text-align: right" title="Exercise Price">0.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z6U8Yz0eqn3f" title="Expiration Date">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zyQR7yemmoo5" title="Date Issued">June 27, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_pdd" style="text-align: right" title="Number Outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_pdd" style="text-align: right" title="Number Exercisable">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_pdd" style="text-align: right" title="Exercise Price">0.40</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zjurP3j3XFy4" title="Expiration Date">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zRIGWZMxiVe2" title="Date Issued">January 1, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_pdd" style="text-align: right" title="Number Outstanding">450,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_pdd" style="text-align: right" title="Number Exercisable">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_pdd" style="text-align: right" title="Exercise Price">0.65</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zXQyN5buaUjf" title="Expiration Date">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_pdd" style="font-weight: bold; text-align: right" title="Number Outstanding">1,100,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_pdd" style="font-weight: bold; text-align: right" title="Number Exercisable">366,667</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td></tr> </table> Warrants outstanding at June 30, 2021 consist of: Schedule of Warrants Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 21%"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zuPOdOWI0yzf" title="Date Issued">March 16, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_pdd" style="width: 16%; text-align: right" title="Number Outstanding">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_z8JFym6Z3b6" style="width: 16%; text-align: right" title="Number Exercisable">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_c20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zYeNu41SyFS2" style="width: 16%; text-align: right" title="Exercise Price">0.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zYeMrCrGKLZ6" title="Expiration Date">March 15, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zmCPBX25b7qb" title="Date Issued">May 7, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_pdd" style="text-align: right" title="Number Outstanding">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_pdd" style="text-align: right" title="Number Exercisable">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_pdd" style="text-align: right" title="Exercise Price">0.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zYJlkKlit8ac" title="Expiration Date">May 6, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_z7usCqkKO2ai" title="Date Issued">June 17, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_pdd" style="text-align: right" title="Number Outstanding">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_pdd" style="text-align: right" title="Number Exercisable">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_pdd" style="text-align: right" title="Exercise Price">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_z8hhBrrIXANe" title="Expiration Date">June 16, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pdd" style="font-weight: bold; text-align: right" title="Number Outstanding">89,793</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pdd" style="font-weight: bold; text-align: right" title="Number Exercisable">89,793</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> </table>

17841

1240

125837

26219

<p id="xdx_892_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_z99yhfk85vz8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">Schedule of Stock-based Compensation Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Research and development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zxVsvqvpuKbd" style="width: 16%; text-align: right" title="Total Expense - shares issued for services">29,031</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zlfJNEA3UdT7" style="width: 16%; text-align: right">14,219</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zEusixZDbSQ5" style="text-align: right">48,628</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zJTkr1kt3ozf" style="text-align: right">12,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">General and administrative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zXd6DYdbn8b2" style="border-bottom: Black 1.5pt solid; text-align: right">48,178</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z41oqhYEtSrd" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: justify">Total expense – shares issued for services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zu3AQ6mduaC7" style="border-bottom: Black 1.5pt solid; text-align: right">125,837</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zsnLKetgeAbi" style="border-bottom: Black 1.5pt solid; text-align: right">26,219</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

29031

14219

48628

12000

48178

125837

26219

450000

0.65

P3Y

P5Y

650000

0.40

P3Y

P5Y

53927

1100000

P22M

0.12

<p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zqN8YxnmyCh5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">0.51</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life of the options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility of the underlying stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20210101__20210630_zSCqspWvclcg" title="Expected volatility of the underlying stock">76.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20200101__20200630_zVNuu9NSGyU8" title="Expected volatility of the underlying stock">70.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> </table>

0.0021

0.0051

P3Y6M

0.763

0.707

120000

30000

P16M

30000

P3M

20000

P1M

<p id="xdx_891_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_z9gG6ijL0y8i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">Options outstanding at June 30, 2021 consist of: Schedule of Options Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 21%"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z1OGMj8bmMgg" title="Date Issued">March 12, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_pdd" style="width: 16%; text-align: right" title="Number Outstanding">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_pdd" style="width: 16%; text-align: right" title="Number Exercisable">166,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_pdd" style="width: 16%; text-align: right" title="Exercise Price">0.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z6U8Yz0eqn3f" title="Expiration Date">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zyQR7yemmoo5" title="Date Issued">June 27, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_pdd" style="text-align: right" title="Number Outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_pdd" style="text-align: right" title="Number Exercisable">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_pdd" style="text-align: right" title="Exercise Price">0.40</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zjurP3j3XFy4" title="Expiration Date">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zRIGWZMxiVe2" title="Date Issued">January 1, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_pdd" style="text-align: right" title="Number Outstanding">450,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_pdd" style="text-align: right" title="Number Exercisable">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_pdd" style="text-align: right" title="Exercise Price">0.65</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zXQyN5buaUjf" title="Expiration Date">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_pdd" style="font-weight: bold; text-align: right" title="Number Outstanding">1,100,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_pdd" style="font-weight: bold; text-align: right" title="Number Exercisable">366,667</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td></tr> </table>

2020-03-12

500000

166667

0.40

2024-12-31

2020-06-27

150000

50000

0.40

2024-12-31

2021-01-01

450000

150000

0.65

2025-12-31

1100000

366667

Warrants outstanding at June 30, 2021 consist of: Schedule of Warrants Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 21%"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zuPOdOWI0yzf" title="Date Issued">March 16, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_pdd" style="width: 16%; text-align: right" title="Number Outstanding">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_z8JFym6Z3b6" style="width: 16%; text-align: right" title="Number Exercisable">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_c20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zYeNu41SyFS2" style="width: 16%; text-align: right" title="Exercise Price">0.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zYeMrCrGKLZ6" title="Expiration Date">March 15, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zmCPBX25b7qb" title="Date Issued">May 7, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_pdd" style="text-align: right" title="Number Outstanding">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_pdd" style="text-align: right" title="Number Exercisable">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_pdd" style="text-align: right" title="Exercise Price">0.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zYJlkKlit8ac" title="Expiration Date">May 6, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_z7usCqkKO2ai" title="Date Issued">June 17, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_pdd" style="text-align: right" title="Number Outstanding">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_pdd" style="text-align: right" title="Number Exercisable">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_c20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_pdd" style="text-align: right" title="Exercise Price">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20210630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_z8hhBrrIXANe" title="Expiration Date">June 16, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pdd" style="font-weight: bold; text-align: right" title="Number Outstanding">89,793</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_c20210630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pdd" style="font-weight: bold; text-align: right" title="Number Exercisable">89,793</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> </table>

2021-03-16

15900

15900 0.75

2023-03-15

2021-05-07

53704

53704 0.74

2023-05-06

2021-06-17

12189

12189 0.83

2023-06-16

89793

Note 10. Related-Party Transactions Convertible notes payable, related party: See Note 6.

Note 11. Commitments and Contingencies On February 9, 2021, the Company entered into a Receivables Purchase and Security Agreement (“Factoring Agreement”) with a Factoring Company. The Factoring Agreement has an initial term of one year and can be renewed for additional annual terms. Under the terms of the agreement, designated receivables are sold for periodic advances of up to $150,000. The Factoring Company retains a reserve of 10% of purchased receivables with the balance available to the Company. Factoring fees begin at 1.8% for the first 30 days a purchased invoice is outstanding and increase the longer an invoice remains outstanding. After 90 days, the Factoring Company has the right to assign the invoice back to the Company. The Factoring Agreement includes minimum average monthly volumes. Amounts due from the Factoring Company, net of fees, are included in Prepaid expenses and other current assets on the Condensed Consolidated Balance Sheet. There are no pending or threatened legal proceedings as of June 30, 2021. The Company has no non-cancellable operating leases.

P1Y 150000 0.10 0.018

Note 12. Subsequent Events On July 16, 2021, the Company entered into a Consulting Agreement (“Agreement 4”) with a Strategic Advisory Consultant to provide strategic and advisory services to the Company for consideration of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210715__20210716__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zSb2ehdwVtDd" title="Stock issued for services">20,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 4 is one month and the value of the shares is being expensed over the term. On August 10, 2021, the Company entered into a Securities Purchase Agreement with Mercer Street Global Opportunity Fund, LLC (“Buyer”), pursuant to which the Company issued to Buyer its Original Issue Discount Secured Convertible Promissory Note (the “Note”) in the principal amount of $806,000 and warrants to purchase 930,000 shares of the common stock of the Company (the “Warrants”) for which the Company received aggregate consideration of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210809__20210810__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zA3ERtNY04Wc" title="Stock issued during period, value, new issues">750,000. In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the Buyer. The principal amount of the Note and all interest accrued thereon is payable on August 10, 2022, and is secured by a lien on substantially all of the Company’s assets. The Note provides for interest at the rate of 5% per annum, payable at maturity, and is convertible into common stock of the Company at a price of $0.65 per share, subject to anti-dilution adjustments in the event of certain corporate events as set forth in the Note, provided that if <span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleTypeOfEquitySecurity_c20210809__20210810__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6Y2DMcvMWh" title="Convertible, type of security">the average closing price of the Company’s common stock during any ten consecutive trading days beginning on the date of the effectiveness of a registration statement with respect to the shares issuable upon conversion of the Note and ending 60 days after the date of such effectiveness is below $0.65, the conversion price shall be reduced to such average price but in no event less than $0.455 per share. In addition to customary anti-dilution adjustments the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such shares or common share equivalents were sold. The Note provides for various events of default similar to those provided for in similar transactions, including the failure to timely pay amounts due thereunder. The Note provides further that the Company will be liable to the Buyer for various amounts, including the cost of a buy-in, if the Company shall default in its obligation to register the shares issuable upon conversion of the Note for sale by the Buyer under the Securities Act or otherwise fail to facilitate Buyer’s sale of the shares issuable upon conversion of the Note as required by the terms of the Note. The Warrants are initially exercisable for a period of three years at a price of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_c20210810__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zqseHh27uMBh" title="Shares issued, price per share">1.25 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the Buyer as provided in the Registration Rights Agreement. If at any time after the six-month anniversary of the date of the Purchase Agreement, there is no effective registration statement covering the resale of the shares issuable upon exercise of the Warrants at prevailing market prices by the Buyer, then the Warrant may be exercised by means of a “cashless exercise” in which event the Buyer would be entitled to receive a number of shares determined in accordance with a customary formula as set forth in the Warrant. The Registration Rights Agreement requires the Company to file with the Securities and Exchange Commission within 45 days following the closing of the issuance of the Note, a registration statement (the “Registration Statement”) with respect to all shares which may be acquired upon conversion of the Note and exercise of the Warrant (the “Registrable Securities”) and to cause the Registration Statement to be declared effective no later than 90 days after the date of the issuance of the Note, provided, that if the Company is notified by the SEC that the Registration Statement will not be reviewed or is no longer subject to further review and comments, the Company shall cause the Registration Statement to be declared effective on the fifth trading day following the date on which the Company is so notified. The Company is to cause the Registration Statement to remain continuously effective until all Registrable Securities covered by such Registration Statement have been sold, or may be sold pursuant to Rule 144 without the volume or other limitations of such rule, or are otherwise not required to be registered in reliance upon the exemption in Section 4(a)(1) or 4(a)(7) under the Securities Act. For services rendered in connection with the Securities Purchase Agreement the Company paid Carter, Terry & Company a cash fee of $<span id="xdx_90E_ecustom--PaymentforServicesinCash_c20210809__20210810__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zCkXqjahtolh" title="Payment of services">75,000 and is obligated to issue to Carter, Terry <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210809__20210810__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--CarterTerryMember_zvXVLt3O9xd8">36,145 shares of the Company’s common stock. In addition, the Company reimbursed the Buyer $10,000 for legal expenses incurred in connection with the transaction.

20000

806000

930000

750000

0.05

0.65

the average closing price of the Company’s common stock during any ten consecutive trading days beginning on the date of the effectiveness of a registration statement with respect to the shares issuable upon conversion of the Note and ending 60 days after the date of such effectiveness is below $0.65, the conversion price shall be reduced to such average price but in no event less than $0.455 per share. In addition to customary anti-dilution adjustments the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such shares or common share equivalents were sold.

1.25

75000

36145

10000

94342

23590

60522

99701

11598

2750

11598

2750

266163

26340

31700

297863

26340

159620

20942

55000

214620

20942

115566 93501

576003

341688

691569

435189

906189

456131

10000000

0.0001

1080092

108

900000000

0.0001

6562735

5762735

656

576

656

576

1139629

990856

-1748719

-1421331

-608326

-429791

-608326

-429791

297863

26340

124532

74439

50093

131767

53870

98290

100230

95141

-21299

346497

154100

-296404

-154100

30984

12416

-327388

-166516

-0.05

-0.03

6200303

5410583

3590135

359

720941

-1254815

-533515

1080092

108

269915

270023

2172600

217

-166516

5762735

576

1080092

108

990856

-1421331

-429791

5762735

576

1080092

108

990856

-1421331

-429791

800000

266170

266250

-124479 -124479

7082

-327388

6562735

656

1080092

108

1139629

-1748719

-608326

6562735

656

1080092

108

1139629

-1748719

-608326

-327388

-166516

7082

141771

-21299

60522

99701

30017

12274

8848

1000

8848

1000

130726

20404

130726

20404

-165564

-134838

31700

-31700

88016

103211

217

180000

55000

268016

158428

70752

23590

94342

23590

88016 213188 270023

Note 1. The Company USA Equities Corp. (the “Company”, “We” or the “Registrant”) was incorporated in Delaware on September 1, 1983. In 2015 the Company changed its name to USA Equities Corp. On December 20, 2019 the Company entered into and consummated a share exchange with the former stockholders of Medical Practice Income, Inc. (“MPI”) pursuant to a share exchange agreement (the “Exchange Agreement”) by which the Company issued <span id="xdx_909_eus-gaap--StockholdersEquityOtherShares_pid_c20191219__20191220__dei--LegalEntityAxis__custom--MedicalPracticeIncomeIncMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_zebKyjhZTk84" title="Shares issued during period, for share exchange">2,172,600 shares of common stock, $<span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20191220__dei--LegalEntityAxis__custom--MedicalPracticeIncomeIncMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_z7WY8QVErJWa" title="Common stock, par value">.0001 par value (the “common stock”) to the former stockholders of MPI in exchange for all of the then issued and outstanding shares of common stock of MPI (the “Share Exchange”). MPI, based in West Palm Beach, Florida, is focused on value-based healthcare, informatics and algorithmic personalized medicine including digital therapeutics, behavior based remote patient monitoring, chronic care and preventive medicine. Prior to the transaction with MPI, the owner of a majority of the outstanding Class A voting shares of MPI, owned approximately <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20191220__dei--LegalEntityAxis__custom--MedicalPracticeIncomeIncMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_zUZMtH8jB5J7" title="Equity ownership, percentage">91% of our then outstanding shares. Consequently, the transaction with MPI was accounted for as a change in reporting entity between entities under common control, whereby a change in reporting entity requires retrospective combination of the entities for all periods as if the combination had been in effect since inception of common control in accordance with ASC 250-10-45-21. As a result of the Share Exchange, MPI became our wholly-owned-subsidiary.

2172600

0.0001

0.91

Note 2. Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since inception, has negative operational cash flows and has just started recognizing revenues. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The continuation of the Company’s business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement, future issuances of equity or other financings to fund ongoing operations. However access to such funding may not be available on commercially reasonable terms, if at all. These financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern arise from this uncertainty.

Note 3. Basis of Presentation The Consolidated Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying audited consolidated financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. Risks Related to COVID-19 Pandemic The COVID-19 pandemic is affecting the United States and global economies and may affect the Company’s operations and those of third parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic is difficult to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company’s short-term and long-term liquidity. The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential impacts on its business, financing or global economy as a whole. However, these effects could have a material impact on the Company’s liquidity, capital resources and operations. Accounting Policies Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates. Principles of Consolidation: The consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated. Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents. Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and will establish a reserve for uncollectible balances as necessary based on experience. Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. We use actual costs to determine our cost basis for inventories. Inventories consist of only finished goods. Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with ASC 350-40, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically three to five years) and is included in the operating expense on the Consolidated Statements of Operations. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software, net of accumulated amortization, totaled $31,700 and $0 as of December 31, 2020 and 2019, respectively. Amortization expense on all capitalized software development cost was $0 in the periods ended December 31, 2020 and 2019. There were no impairments recognized during the periods ended December 31, 2020 and 2019. Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products so does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs when title and possession of products have transitioned to the customer, typically upon delivery of the products. The Company includes shipping and handling fees billed to customers in revenue. Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s Software as a Service (SaaS) platform. Research and development expenses are expensed when incurred. For the years ended December 31, 2020 and 2019, there were $98,290 and $100,230 of research and development expenses incurred, respectively. Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20201231_z2hzqJhZ76Ed" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20190101__20191231_zEamWEju7Sxe" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of December 31, 2020 or 2019. Income Taxes: The Company accounts for income taxes in accordance with ASC 740, “Accounting for Income Taxes,” which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $1,748,719 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization. Recently Issued Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. The ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The updated guidance may be early adopted for fiscal periods beginning after December 15, 2020. The Company is currently evaluating the impact of ASU 2020-06 on the Company’s financial statements. This Annual Report on Form 10-K does not discuss recent pronouncements that are not anticipated to have a current and/or future impact on or are unrelated to the Company’s financial condition, results of operations, cash flows or disclosures.

Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.

Principles of Consolidation: The consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.

Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.

Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and will establish a reserve for uncollectible balances as necessary based on experience.

Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. We use actual costs to determine our cost basis for inventories. Inventories consist of only finished goods.

Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with ASC 350-40, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically three to five years) and is included in the operating expense on the Consolidated Statements of Operations. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software, net of accumulated amortization, totaled $31,700 and $0 as of December 31, 2020 and 2019, respectively. Amortization expense on all capitalized software development cost was $0 in the periods ended December 31, 2020 and 2019. There were no impairments recognized during the periods ended December 31, 2020 and 2019.

31700

Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products so does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs when title and possession of products have transitioned to the customer, typically upon delivery of the products. The Company includes shipping and handling fees billed to customers in revenue.

Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s Software as a Service (SaaS) platform. Research and development expenses are expensed when incurred. For the years ended December 31, 2020 and 2019, there were $98,290 and $100,230 of research and development expenses incurred, respectively.

98290

100230

Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20201231_z2hzqJhZ76Ed" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20190101__20191231_zEamWEju7Sxe" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of December 31, 2020 or 2019.

Income Taxes: The Company accounts for income taxes in accordance with ASC 740, “Accounting for Income Taxes,” which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $1,748,719 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.

1748719

begin to expire in 2027

Recently Issued Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. The ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The updated guidance may be early adopted for fiscal periods beginning after December 15, 2020. The Company is currently evaluating the impact of ASU 2020-06 on the Company’s financial statements. This Annual Report on Form 10-K does not discuss recent pronouncements that are not anticipated to have a current and/or future impact on or are unrelated to the Company’s financial condition, results of operations, cash flows or disclosures.

Note 4. Convertible Notes Payable Convertible notes payable at December 31, 2020 and 2019 consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Note 1 accrued interest and premium – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_zWPK9CqMEtBa" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">195,177</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_zPjNZDoE1bka" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">165,107</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 2 and accrued interest – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_z7ZwtR8DdEz4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">126,210</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">124,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 3 and accrued interest – Shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_zXWGxCA80f8f" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">62,951</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_zglfDQ1A2ZM" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">56,387</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 4 and accrued interest – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_zs81Ljf5Ubd8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">97,537</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">88,723</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 5 and accrued interest – Accredited investors</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_zPAe6vX0CeL5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">56,462</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 6 and accrued interest – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_zuiaQSsNmwzl" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">89,347</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 7 and accrued interest – Accredited investors</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_zxxR9ODkGyT1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">101,781</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Note 8 and accrued interest – Accredited investors</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_z5gDhn3M7MXc" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">25,055</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total Convertible notes payable and accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231_zcJFmN882BAe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">754,520</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_c20191231_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">435,189</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note 1 – In October, 2009, the Company issued a convertible promissory with a principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20091031__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zvsI4dq1v8Td" title="Debt instrument, principal amount">73,500 to its majority shareholder (Note 1). The note bears interest at the rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20091031__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z8bJ9ptt4Vc8" title="Debt instrument, interest rate">12% per annum until paid or the note and accrued interest is converted into shares of the Company’s common stock at a conversion price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20091031__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z32ja9CiMo3f" title="Debt instrument, conversion price">0.10. On February 27, 2020, the note was modified to extend the maturity date to <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20200226__20200227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zgwxWcBQwKE7" title="Debt instrument, maturity date">March 31, 2023 and increase the conversion price to $<span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20200227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zSL0C5anDbB3" title="Debt instrument, conversion price">0.10 per share. In accordance with ASC 470-50-40, the modification was accounted for as an extinguishment with a loss of $21,299 on the extinguishment of debt and an offsetting premium on the new note recorded during the quarter ended March 31, 2020. As of December 31, 2020 and December 31, 2019, this note had accumulated $<span id="xdx_901_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zVNUda7T25M4" title="Accrued interest">100,378 and $<span id="xdx_90E_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20191231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z1irHRKN9ZO1" title="Accrued interest">91,607, respectively, in accrued interest. Note 2 – Effective September 1, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_znxtMspiTS8l" title="Debt instrument, principal amount">124,562 to its majority shareholder in consideration for advances previously made to the Company (Note 2). This note bears interest at the rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zT8GYE0rC4Q1" title="Debt instrument, interest rate">1% per annum and is due and payable on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20190831__20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zcqMmaSSkvHd" title="Debt instrument, maturity date">December 30, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20190901__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zDtHm6RD7qof" title="Debt instrument, conversion price">0.25 per share. As of December 31, 2020 and December 31, 2019, this note had accumulated $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0" title="Accrued interest">1,648 and $<span id="xdx_907_eus-gaap--InterestPayableCurrent_c20191231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0" title="Accrued interest">410, respectively of accrued interest. Note 3 – Effective September 12, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z5Vo7hMd3QC" title="Debt instrument, principal amount">55,000 to a shareholder (Note 3). This Note bears interest at the rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z7z11eY2bbUk" title="Debt instrument, interest rate">12% per annum and principal plus any accrued but unpaid interest is due and payable on <span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_dd_c20190911__20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zERaboYlPo68" title="Debt instrument, maturity date">January 1, 2021. The Note is convertible at the option of the holder into shares of common stock at a price of $<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20190912__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zloU9ITaTpvh" title="Debt instrument, conversion price">0.25 per share. As of December 31, 2020 and December 31, 2019, this note had accumulated $<span id="xdx_905_eus-gaap--InterestPayableCurrent_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_pp0p0" title="Accrued interest">7,951 and $<span id="xdx_903_eus-gaap--InterestPayableCurrent_c20191231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_pp0p0" title="Accrued interest">1,387, respectively of accrued interest. As of December 31, 2020 the Note and associated accrued interest are included in current liabilities. Note 4 – Effective December 27, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zKuV1xkF1Xgh" title="Debt instrument, principal amount">88,626 to its majority shareholder in consideration for advances previously made to the Company (Note 4). This note bears interest at the rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z0NtZdH2p5L7" title="Debt instrument, interest rate">10% per annum and is due and payable on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20191226__20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zl5onHKjFt7a" title="Debt instrument, maturity date">December 30, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20191227__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zMTIPG1NFoq1" title="Debt instrument, conversion price">0.55 per share. As of December 31, 2020 and December 31, 2019 this note had accumulated $<span id="xdx_904_eus-gaap--InterestPayableCurrent_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0" title="Accrued interest">8,911 and $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_c20191231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0" title="Accrued interest">97, respectively of accrued interest. Note 5 – Under subscription agreements dated September 25, 2020, the Company issued convertible promissory notes (the “Notes”) to various individuals totaling $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zLcY5ceQafN4" title="Debt instrument, principal amount">55,000. The Notes bear interest at the rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zyJcZV5H7t0h" title="Debt instrument, interest rate">10% per annum and mature on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20200924__20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zknnaFQisx82" title="Debt instrument, maturity date">September 30, 2022 (the ‘Maturity Date”) at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs. <span id="xdx_905_eus-gaap--DebtInstrumentDescription_c20200924__20200925__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember" title="Debt instrument, description">The Company may satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at the greater of a conversion price equal to the greater of a 20% discount to the 15 day average market price of the Company’s common stock or $0.10. The principal and interest accrued are convertible at any time after six months through the maturity date of September 30, 2022 at the option of the holder at a 20% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.10 per share. Upon conversion of any portion of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes. As of December 31, 2020 the note had accumulated $<span id="xdx_909_eus-gaap--InterestPayableCurrent_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteFiveMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pp0p0" title="Accrued interest">1,462 of accrued interest. Note 6 – Effective September 30, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_pp0p0" title="Debt instrument, principal amount">88,016 to its majority shareholder in consideration for advances previously made to the Company (Note 6). This note bears interest at the rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z2ixOEZU1Gz" title="Debt instrument, interest rate">6% per annum and is due and payable on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20200101__20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z0d7lc9OgvEd" title="Debt instrument, maturity date">December 31, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zQGtE2M43KDe" title="Debt instrument, conversion price">1.00 per share. As of December 31, 2020 this note had accumulated $<span id="xdx_903_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_z9LbuvLf5003" title="Accrued interest">1,331 of accrued interest. Note 7 – Effective October 27, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201027__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSevenMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zpIScqq5UGde" title="Debt instrument, principal amount">100,000 to a shareholder (Note 7). This Note was issued under the subscription agreements dated <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20201026__20201027__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSevenMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zdmRqJOo9aS2" title="Debt instrument, maturity date">September 25, 2020 and described in Note 5 above. As of December 31, 2020 this note had $<span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteSevenMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zw8W3LKkIKj" title="Accrued interest">1,781 of accrued interest. Note 8 – Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201223__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteEightMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zBp1UYE4B9B6" title="Debt instrument, principal amount">25,000 to a shareholder (Note 8). This Note was issued under the subscription agreements dated <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20201222__20201223__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteEightMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zRIXrWYHMhM9" title="Debt instrument, maturity date">September 25, 2020 and described in Note 5 above. As of December 31, 2020 this note had $<span id="xdx_906_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteEightMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_zKZghs82QzE4" title="Accrued interest">55 of accrued interest.

Convertible notes payable at December 31, 2020 and 2019 consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Note 1 accrued interest and premium – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_zWPK9CqMEtBa" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">195,177</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteOneAccruedInterestAndPremiumMajorityShareholderMember_zPjNZDoE1bka" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Total Convertible notes payable and accrued interest">165,107</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 2 and accrued interest – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_z7ZwtR8DdEz4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">126,210</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteTwoPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">124,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 3 and accrued interest – Shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_zXWGxCA80f8f" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">62,951</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteThreePayableAndAccruedInterestShareholderMember_zglfDQ1A2ZM" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">56,387</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 4 and accrued interest – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_zs81Ljf5Ubd8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">97,537</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFourPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">88,723</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 5 and accrued interest – Accredited investors</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_zPAe6vX0CeL5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">56,462</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteFivePayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 6 and accrued interest – Majority shareholder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_zuiaQSsNmwzl" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">89,347</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSixPayableAndAccruedInterestMajorityShareholderMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Note 7 and accrued interest – Accredited investors</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_zxxR9ODkGyT1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">101,781</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteSevenPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Note 8 and accrued interest – Accredited investors</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_z5gDhn3M7MXc" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">25,055</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayable_c20191231__us-gaap--ShortTermDebtTypeAxis__custom--NoteEightPayableAndAccruedInterestAccreditedInvestorsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total Convertible notes payable and accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20201231_zcJFmN882BAe" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">754,520</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleNotesPayable_c20191231_pp0p0" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total Convertible notes payable and accrued interest">435,189</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

195177

165107

126210

124972

62951

56387

97537

88723

56462

89347

101781

25055

754520

435189

73500

0.12

0.10

2023-03-31

0.10

-21299

100378

91607

124562

0.01

2022-12-30

0.25

1648

410

55000

0.12

2021-01-01

0.25

7951

1387

88626

0.10

2022-12-30

0.55

8911

55000

0.10

2022-09-30

The Company may satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at the greater of a conversion price equal to the greater of a 20% discount to the 15 day average market price of the Company’s common stock or $0.10. The principal and interest accrued are convertible at any time after six months through the maturity date of September 30, 2022 at the option of the holder at a 20% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.10 per share. Upon conversion of any portion of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes.

1462

88016

0.06

2022-12-31

1.00

1331

100000

2020-09-25

1781

25000

2020-09-25

Note 5. Preferred Stock Issuance of Series A Preferred stock Effective September 1, 2019, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20190831__20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z4T4alwieZS8" title="Conversion of notes payable, shares">1,080,092 shares of Series A Preferred Stock in satisfaction of a previously issued convertible promissory note held by its majority shareholder in the initial principal amount of $255,681 together with all interest accrued thereon. Series A Preferred Stock The shares of Series A Preferred Stock have a stated value of $<span id="xdx_90B_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVI1gfZnV7t" title="Preferred stock stated value">0.25 per share and are initially convertible into shares of common stock at a price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zShe8bCTeiz" title="Debt instrument, conversion price">0.05 per share (subject to adjustment upon the occurrence of certain events). The Series A Preferred Stock does not accrue dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes, initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote.

1080092

255681

The shares of Series A Preferred Stock have a stated value of $0.25 per share and are initially convertible into shares of common stock at a price of $0.05 per share (subject to adjustment upon the occurrence of certain events). The Series A Preferred Stock does not accrue dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes, initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote.

0.25

0.05

Note 6. Stock-based Compensation During the year ended December 31, 2020, there was $7,082 in stock-based compensation associated with stock options included in Research and development expense. Additionally, during the same period there was $141,771 of expense associated with shares issued for services, $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_pdd" title="Issuance of shares for services">60,219 of which is included in Marketing, $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pdd" title="Issuance of shares for services">24,083 in General and administrative with the balance of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z33spW3EY2Rh" title="Issuance of shares for services">57,469 in Research and development. There was no stock-based compensation during the year ended December 31, 2019. During the year ended December 31, 2020 there were <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zG8xFEkK814g" title="Number of options granted">650,000 options granted to certain scientific and business advisors (“Advisors”) with a weighted-average exercise price of $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zRo5gDMLvzVb" title="Weighted-average exercise price">0.40. The options vest in equal annual installments over <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dxL_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zXxlHp3KTv2k" title="Options vesting term::XDX::P3Y">three years beginning in July 2020 and expire <span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dxL_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zjfNqqH7FnM9" title="Options expiration period::XDX::P5Y">five years after grant date. There were <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zwC3hq09gcic" title="Number of options exercised"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_do_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zrcVWyt08abd" title="Number of options forfeited/cancelled">no options exercised, forfeited or cancelled during the period. There were <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_do_c20191231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zEFXPRmpdu2" title="Number of options outstanding">no options outstanding as of December 31, 2019. As of December 31, 2020, there was $<span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_c20201231_pp0p0" title="Unrecognized compensation related to unvested options">17,768 of unrecognized compensation related to the 650,000 of unvested options which is expected to be recognized over a weighted-average period of <span id="xdx_90C_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtM_c20200101__20201231_zWK04lf1NLY8" title="Recognized weighted-average period">18 months. The options are being expensed over the vesting period for each Advisor. The weighted-average grant date fair value for options granted during the year ended December 31, 2020 was $0.04. The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center">Year Ended December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20200101__20201231_zNsYAkcFpCY4" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Risk-free interest rate">0.51</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life of the options</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3.5 years</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility of the underlying stock</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20200101__20201231_zVzASAqGFNPa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected volatility of the underlying stock">70.7</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20200101__20201231_zYycpc3Q7f2h" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend rate">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> The risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company’s limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent to pay any cash dividends. On April 22, 2020, the Company entered into a Consulting Agreement (“Agreement 1”) with a Management Consultant, pursuant to which the Management Consultant will provide business, intellectual property and Food and Drug Administration (“FDA”) regulatory consulting services to the Company for consideration of a onetime stock payment of <span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20200421__20200422__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--ManagementConsultantMember_zwZi8bAotUT5" title="Number of common stock issued in consideration">250,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 1 is <span id="xdx_90A_ecustom--AgreementTermPeriod_dxL_c20200421__20200422__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--ManagementConsultantMember_zz0ME9teZRK8" title="Agreement term period::XDX::P12M">twelve months and the value of the shares is being expensed over the term. On May 22, 2020, the Company entered into a Consulting Agreement (“Agreement 2”) with a Software Development Consultant, pursuant to which the Software Development Consultant will provide software development consulting services to the Company for consideration of a onetime stock payment of <span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20200521__20200522__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--SoftwareDevelopmentConsultantMember_z5oaCjRGaFef" title="Number of common stock issued in consideration">200,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 2 is <span id="xdx_909_ecustom--AgreementTermPeriod_dxL_c20200521__20200522__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--SoftwareDevelopmentConsultantMember_zeWWsoCWW7gg" title="Agreement term period::XDX::P12M">twelve months and the value of the shares is being expensed over the term. Also on May 22, 2020, the Company entered into a Consulting Agreement (“Agreement 3”) with a Marketing Consultant, pursuant to which the Marketing Consultant was to provide marketing research consulting services to the Company for consideration of <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20200521__20200522__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--MarketingConsultantMember_zjJtax8pudf5" title="Number of common stock issued in consideration">100,000 shares of common stock of the Company (the “Share Payment”). Agreement 3 has been terminated and the value of the shares was fully expensed during the quarter ended June 30, 2020. On August 24, 2020, the Company entered into a Consulting Agreement (“Agreement 4”) with a Business Development Consultant, pursuant to which the Business Development Consultant will provide business development consulting services to the Company for consideration of <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20200823__20200824__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--MarketingConsultantMember_zc3KUSsLggja" title="Number of common stock issued in consideration">100,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 4 is <span id="xdx_905_ecustom--AgreementTermPeriod_dxL_c20200823__20200824__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--MarketingConsultantMember_ztd1ZfVGf5j" title="Agreement term period::XDX::P12M">twelve months and the value of the shares is being expensed over the term. On September 1, 2020, the Company entered into a Consulting Agreement (“Agreement 5”) with a Medical Education Consultant, pursuant to which the Medical Education Consultant will provide medical education consulting services to the Company for consideration of <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20200830__20200901__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--MarketingConsultantMember_zbO1syhDL7" title="Number of common stock issued in consideration">75,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 5 is <span id="xdx_903_ecustom--AgreementTermPeriod_dxL_c20200830__20200901__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--MarketingConsultantMember_zNKVjkjsZO79" title="Agreement term period::XDX::P6M">six months and the value of the shares is being expensed over the term. On September 15, 2020, the Company granted <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20200914__20200915__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHFsCehxJ8j" title="Number of common stock issued in consideration">75,000 shares under an existing consulting agreement. See Note 7 for additional information.

7082

141771

60219

24083

57469

650000

0.40

17768

650000

P18M

0.04

The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center">Year Ended December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20200101__20201231_zNsYAkcFpCY4" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Risk-free interest rate">0.51</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life of the options</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3.5 years</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility of the underlying stock</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20200101__20201231_zVzASAqGFNPa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected volatility of the underlying stock">70.7</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20200101__20201231_zYycpc3Q7f2h" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Expected dividend rate">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table>

0.0051

P3Y6M

0.707

250000

200000

100000

75000

Note 7. Related Party Transactions Related-Party Transactions Convertible notes payable, related party: See Note 4. Consulting agreement – During the year ended December 31, 2019, the Company entered into a consulting agreement with the shareholder referenced in relation to Convertible Promissory Note 3 in Footnote 4. The terms of the agreement provide that in exchange for certain consulting services the consultant received <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20190101__20191231__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqNEmVKNXph8" title="Issuance of common stock for consulting services">300,000 shares of Common Stock immediately upon execution of the agreement. Further the agreement provides for the granting of <span id="xdx_901_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20200914__20200915__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zi9zVwEQPmDf" title="Number of common stock issued in consideration">75,000 additional shares annually beginning on the effective date of the agreement. As of December 31, 2020 and December 31, 2019, <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20200101__20201231__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zZci4JP2VRd5" title="Issuance of common stock for consulting services">450,000 and <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20190101__20191231__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zPEGeL5iILrk" title="Issuance of common stock for consulting services">375,000 shares respectively, had been granted under the agreement. Subsequent events: See Note 9.

300000

75000

450000

375000

Note 8. Commitments and Contingencies There are no pending or threatened legal proceedings as of December 31, 2020. The Company has no non-cancellable operating leases.

Note 9. Subsequent Events Effective January 1, 2021, the shareholder referenced in relation to Convertible Promissory Note 3 in Footnote 4 elected to convert the outstanding principal of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zjf6BY9tBa1l" title="Debt instrument, principal amount">55,000 along with accrued interest of $<span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20210101__20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_zsUP7mlG5x2f" title="Accrued interest">7,951 into common stock at a price of $<span id="xdx_904_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyM60YDf7Cha" title="Debt instrument, conversion price">0.25 per share resulting in the issuance of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210101__20210102__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOqF6IUEPim9" title="Common stock shares issuance">251,805 shares of Common Stock.

55000

7951

0.25

251805