INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2021

Income Tax Disclosure [Abstract]

Deferred tax assets and liabilities

	2021			2020
Deferred tax assets:
NOL carryover	$	17,044,800		$	27,788,000
Allowance for bad debts		61,000			65,500
Accrued expenses		77,200			52,000
Depreciation		(630,200	)		(700,400	)
Amortization		(687,500	)		(565,100	)
Valuation allowance		(15,865,300	)		(26,640,000	)
Net deferred tax asset	$	-		$	-

Summary of income tax

	2021			2020
Book income	$	1,062,891		$	414,250
Stock for services		(25,679	)		4.625
Change in accrual		25,286			(3,726	)
Life insurance		17,626			17,626
Meals and entertainment		3,505			8,874
Change in allowance		(4,488	)		27,594
Change in depreciation		(52,113	)		(168,095	)
PPP & EIDL loan forgiveness		(288,431	)		-
NOL utilization		(738,597	)		(301,148	)
Valuation allowance		-			-
	$	-		$	-