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ACCOUNTS RECEIVABLE – ALLOWANCE FOR DOUBTFUL ACCOUNTS (Tables)
12 Months Ended
Dec. 31, 2022
Receivables [Abstract]  
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

The allowance for doubtful accounts receivable was comprised of the following for the years ended December 31, 2022 and 2021:

 

   December 31, 2022   December 31, 2021 
Beginning balance  $113,234   $123,224 
Provision for bad debts   126,018    7,154 
Charge-offs to allowance, net of recoveries   (86,516)   (17,144)
Ending balance  $152,736   $113,234