Note 3 - Accounts Receivable

3 Months Ended

Mar. 31, 2021

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

3.

         

Accounts receivable:

The accounts receivable as at

March 31, 2021,

is summarized as follows:

	March 31, 2021			December 31, 2020
Accounts receivable	$	2,443,673		$	3,989,200
Expected credit losses		(54,661	)		(55,660	)
Net accounts receivable	$	2,389,012		$	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

$26,995

for existing accounts receivable.