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REVENUE RECOGNITION (Details Narrative) - USD ($) | Sep. 30, 2021 | Dec. 31, 2020 | Sep. 30, 2020
--- | --- | --- | ---
Return allowance | $ 28,000 |  | $ 28,000
Bad debt expense | 0 |  | $ 0
Notes receivable | 1,254,958 | $ 0 |
ECHG [Member] |  |  |
Accrued interest receivable | 49,174 |  |
Notes receivable | $ 900,000 |  |

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