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Prepaid Expenses and Other Current Assets
 12 Months Ended
Jan. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid Expenses and Other Current Assets

9. PREPAID EXPENSES AND OTHER CURRENT ASSETS

 

Prepaid expenses and other current assets are carried at historical cost and are expected to be consumed within one year. As of January 31, 2021, and 2020, prepaid expenses and other current assets consisted of the following:

 

    January 31, 2021     January 31, 2020  
Tax and Insurance Escrow   $ 60,522     $ 57,752  
Deposits     5,000       5,000  
Prepaid Insurance     24,515       (59 )
Prepaid Workman’s Compensation     12,124       6,754  
Miscellaneous Prepaid Expenses     66,732       8,359  
Total Prepaid Expenses and Current Assets   $ 168,893     $ 77,806