Accounts Receivable and Advance from Clients (Tables)

3 Months Ended

Mar. 31, 2021

Receivables [Abstract]

Accounts Receivable and Advance from Clients   

Accounts receivable was comprised of the following:

	March 31, 2021			December 31, 2020
Accounts Receivable – Trade	$	87,622		$	82,467
Less:  Allowance for Doubtful Accounts		(60,354	)		(57,512	)
Accounts Receivable, net	$	27,268		$	24,955

The Company had bad debt expense during the three months ended March 31, 2020 and 2021 of $0 and $22,500, respectively.

Our Advances from Clients had the following activity:

	Amount
December 31, 2020	$	88,843
Additional deposits received		126,131
Less:  Deposits recognized as revenue		(151,750	)
March 31, 2021	$	63,224