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PREPAYMENTS AND DEPOSITS
3 Months Ended
Mar. 31, 2022
Prepayments And Deposits  
PREPAYMENTS AND DEPOSITS

7. PREPAYMENTS AND DEPOSITS

   March 31, 2022   December 31, 2021 
   As of 
   March 31, 2022   December 31, 2021 
         
Receivables from sales distributors  $118,243   $115,379 
Deposits to suppliers   242,739    301,233 
Subtotal   360,982    416,612 
Less: Provision for doubtful accounts   (120,675)   (121,095)
Total  $240,307   $295,517 

 

Movements of allowance for doubtful accounts are as follows:

   March 31, 2022   December 31, 2021 
   For the three months ended   For the year ended 
   March 31, 2022   December 31, 2021 
         
Beginning balance  $121,095   $- 
Addition   -    121,514 
Write off   -    - 
Exchange rate effect   (420)   (419)
Ending balance  $120,675   $121,095