Contract

Receivables

Liabilities

Opening balance, January 1, 2022

$

-

$

-

Customer deposits

-

(779,870

)

Changes due to payment, fulfillment of performance obligations or

revenues recognized

62,842

489,906

Effect of changes in foreign exchange rates

-

15,772

Opening balance, December 31, 2022

62,842

(274,192

)

Changes due to payment, fulfillment of performance obligations or revenues recognized

(62,842

)

271,069

Effect of changes in foreign exchange rates

-

3,123

Balance, December 31, 2023

-

Changes due to payment, fulfillment of performance obligations or revenues recognized

7,257

-

Balance, December 31, 2024

$

7,257

$

-