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Summary of Significant Accounting Policies (Tables)
3 Months Ended
Apr. 30, 2020
Accounting Policies [Abstract]  
Schedule of Accounts Receivable and Allowance for Doubtful Accounts

The following is a reconciliation of the allowance for doubtful accounts for the three months ended April 30, 2020 and the fiscal year ended January 31, 2020.

 

Fiscal Year  

Balance at

the
Beginning
of Period

    Discontinued
Operations
Adjustment
    Charged to
Expense
    Deductions     Balance at
the End
of Period
 
April 30, 2020   $ (14,789 )   $          -     $ (6,933 )   $ -     $ (21,722 )
January 31, 2020   $ (5,943 )   $ -     $ (13,223 )   $ 4,377     $ (14,789 )
Schedule of Warrants Based on Black-Scholes Pricing Model

The value of the warrants was based on Black-Scholes pricing model based on the following inputs:

 

Debenture Warrants

 

Type of option   Call option  
Stock price   $ 2.25  
Exercise (Strike) price   $ 1.00  
Time to maturity (years)     2.0  
Annualized risk-free rate     1.630 %
Annualized volatility     27.43 %

 

Additional Warrants

 

Type of option   Call option  
Stock price   $ 2.25  
Exercise (Strike) price   $ 2.25  
Time to maturity (years)     2.0  
Annualized risk-free rate     1.630 %
Annualized volatility     27.43 %