Accounts receivable:

6 Months Ended

Jun. 30, 2021

Receivables [Abstract]

Accounts receivable:

3. Accounts receivable:

The accounts receivable as at June 30, 2021, is summarized as follows:

	June 30, 2021			December 31, 2020
Accounts receivable	$	2,913,310		$	3,989,200
Expected credit losses		(55,273	)		(55,660	)
Net accounts receivable	$	2,858,037		$	3,933,540

The Company had bank accounts with the National Bank of Anguilla. During the year ended December 31, 2016, the National Bank of Anguilla filed for chapter 11 protection. The Company expensed the balance on account of $27,666 in fiscal 2016 as a doubtful debt. Additionally, the Company has a doubtful debt provision of $27,607 for existing accounts receivable.