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ACCOUNTS RECEIVABLE (Tables)
9 Months Ended
Sep. 30, 2019
ACCOUNTS RECEIVABLE [Abstract]  
Accounts Receivable
At September 30, 2019 and December 31, 2018, accounts receivable consisted of the following:

  
September 30,
2019
  
December 31,
2018
 
Accounts receivable
 
$
43,144
  
$
24,608
 
Less: Allowance for doubtful accounts
  
-
   
-
 
Total
 
$
43,144
  
$
24,608