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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Cash, FDIC insured $ 141,243   $ 47,135
Purchase of treasury stock $ 49,759 $ 49,759  
Number of share in treasury 497,587    
Cash equivalents, FDIC uninsured $ 300,000   $ 450,000