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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (69,269) $ (100,609)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 2,564 2,770
Bad debts 574 (2,342)
Stock based compensation 16,000
Intangibles impairment 474
Non-cash lease expense 857
Change in operating assets and liabilities:    
Accounts Receivable 112,831 44,326
Inventory (217,626) (44,929)
Prepaid expenses and other current assets 3,017 (7,547)
Accounts payable and accrued expenses 204,543 101,727
Customer deposits (35,335)
NET CASH USED IN OPERATING ACTIVITIES 18,156 (6,130)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property and equipment (12,984) (9,230)
NET CASH USED IN INVESTING ACTIVITIES (12,984) (9,230)
CASH FLOWS FROM FINANCING ACTIVITIES    
Repayment of equipment financing (825) (953)
Advances from a related party 9,565 7,649
NET CASH PROVIDED BY FINANCING ACTIVITIES 8,740 6,696
NET (DECREASE) INCREASE IN CASH 13,912 (8,664)
CASH - Beginning of period 409,031 346,179
CASH - End of period 422,943 337,515
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Interest 125 117
Income taxes