EMPLOYEE BENEFIT PLAN (Details - Actuarial gains) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Other comprehensive income (loss), beginning	$ (166,129)
Other comprehensive income (loss), ending	(197,660)
Top Draw Animation [Member]
Other comprehensive income (loss), beginning	(36,026)	$ 60,518
Foreign currency translation	0	0
Actuarial gain (loss)	(47,798)	0
Other comprehensive income (loss), ending	(83,824)	60,518
Tax effect	20,956	(12,439)
Cumulative actuarial gain (loss), net of tax	$ (62,868)	$ 48,079