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Note 4 - Accounts Receivable

6 Months Ended

Jun. 30, 2024

Notes to Financial Statements

Accounts and Nontrade Receivable [Text Block]

NOTE 4 – ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following on June 30, 2024, and December 31, 2023:

		June 30, 2024				December 31, 2023
Trade accounts receivable		$	3,016,377			$	3,305,959
Allowance for doubtful accounts			(211,752	)			(134,912	)
Total accounts receivable, net		$	2,804,625			$	3,171,047

The roll-forward of the allowance for doubtful accounts for the periods ended June 30, 2024 and December 31, 2023 is as follows:

		June 30, 2024				December 31, 2023
Allowance for doubtful accounts at the beginning of the period		$	134,912			$	59,559
Bad debt expense			81,940				82,066
Receivables written off during the periods			-				(10,298	)
Effect of currency translation			(5,100	)			3,585
Allowance for doubtful accounts at the end of the period		$	211,752			$	134,912