Year Ended

December 31

Related Party

2024

2023

Nature of transaction

Financial Statement Line Item

C

$

75,000

$

-

Cash paid for management fee

General and administration

D

$

77,600

$

120,400

Cash paid for consulting fees

Professional fees - related party

D

$

19,400

$

30,100

Cash paid for consulting and advisory fees

Cost of revenue – related party

E

$

163,654

$

139,196

Cash paid for management fee

Professional fees - related party

E

$

81,917

$

47,304

Cash paid for royalty and sales commissions (See Note14)

Cost of revenue – related party

F

$

214,950

$

-

250,000 shares of common stock issued for advisory fee

Professional fees - related party

G

$

429,900

$

-

500,000 shares of common stock issued for advisory fee

Professional fees - related party

H

$

128,970

$

-

150,000 shares of common stock issued for advisory fee

Professional fees - related party

I

$

214,950

$

-

250,000 shares of common stock issued for advisory fee

Professional fees - related party

J

$

348,000

$

-

20,000 shares of Series C preferred stock for advisory fee

Professional fees - related party

K

$

85,980

$

-

100,000 shares of common stock issued for advisory fee

Professional fees - related party