Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 57,900	$ 21,500
Accounts receivable, net of allowance for credit losses of $ 24,200 and $179,000, respectively	340,800	640,500
Inventory	16,800	9,400
Contract assets	17,000	138,700
Prepaid expenses and other current assets	81,400	85,800
Assets held for sale	54,300	217,200
Total Current Assets	568,200	1,113,100
Property and equipment, net	33,600	38,600
Intangible Assets, net	17,900	20,700
Right of use assets	191,300	249,700
Investments		182,200
Other assets	40,000	40,100
TOTAL ASSETS	851,000	1,644,400	[1]
Current Liabilities
Accounts payable	816,600	1,044,700
Accrued liabilities	3,759,300	2,953,800
Contract liabilities	829,800	536,000
Deferred revenue	43,300
Customer deposits	26,800
Short term notes	4,243,100	3,518,100
Short term notes and accrued interest - related party	201,400	184,000
Convertible notes	1,605,000	1,605,000
Current portion of long-term debt and capital lease obligations	509,800	504,300
Current portion of lease liabilities	72,500	63,100
Liabilities held for sale	42,900	85,400
Total Current Liabilities	12,150,500	10,494,400
Lease liabilities net of current portion	145,100	217,400
Long term debt	1,843,900	1,840,600
Total Liabilities	14,139,500	12,552,400
Commitments and contingencies
Stockholders’ deficit
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued
Common stock; $.001 par value; 70,000,000 shares authorized; 65,088,575 shares issued, issuable* and outstanding December 31, 2023 and December 31, 2022	65,100	65,100
Common stock issuable	25,000	25,000
Additional paid-in capital	22,973,800	22,973,800
Stock Subscription receivable	(25,000)	(25,000)
Accumulated deficit	(34,377,900)	(32,005,100)
Total stockholders’ deficit	(11,339,000)	(8,966,200)
Non-controlling interest	(1,949,500)	(1,941,800)
Total Deficit	(13,288,500)	(10,908,000)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 851,000	$ 1,644,400

[1] Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.