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ACCOUNTS RECEIVABLE (Tables)
3 Months Ended
Mar. 31, 2021
ACCOUNTS RECEIVABLE [Abstract]  
Accounts Receivable
At March 31, 2021 and December 31, 2020 accounts receivable consisted of the following:
 
 
 
March 31,
2021
   
December 31,
2020
 
Accounts receivable
 
$
60,394
   
$
56,441
 
Less: Allowance for doubtful accounts
   
-
     
-
 
Total
 
$
60,394
   
$
56,441