v3.21.1

Acquisition (Tables) | 9 Months Ended
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Mar. 31, 2021
Business Acquisition [Line Items] |
Schedule of assets and liabilities as of the acquisition date through pushdown accounting | The following table summarizes the preliminary allocation of the fair value of the assets and liabilities as of the acquisition date through pushdown accounting. The preliminary allocation to certain assets and/or liabilities may be adjusted by material amounts as the Company finalizes fair value estimates.
Assets |
| Cash | $ 201,161
| Accounts receivable | 1,165,953
| Inventory | 94,360
| Property and equipment | 20,904
| Other assets | 2,800
| Goodwill and other intangibles | 3,760,287
| Total Assets | 5,245,465
Liabilities |
| Accounts payable | 1,225,734
| Accrued expenses | 783,540
| Short-term debt | 96,941
| Deferred revenue | 518,900
| Total Liabilities | 2,625,115
| Net Assets | $ 2,620,350
Consideration |
| Fair value of anti-dilution clause in employment agreement | $ 235,350
| Note payable to seller | 900,000
| Stock | 1,485,000
|  | $ 2,620,350
Classroom Technologies Solutions [Member] |
Business Acquisition [Line Items] |
Schedule of assets and liabilities as of the acquisition date through pushdown accounting | The following table summarizes the allocation of the fair value of the assets as of the acquisition date through pushdown accounting.
| Assets |
|  | Cash | $ 38,836
|  | Accounts receivable | 31,710
|  | Inventory | 209,431
|  | Property and equipment | 17,530
|  | Other assets | 1,150
|  | Goodwill and other intangibles | 46,869
|  | Total Assets | $ 345,526
Consideration |
| Notes payable to seller and related party of seller | $ 164,526
| Bonus program | 30,000
| Stock | 151,000
|  | $ 345,526

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- Definition Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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