GOODWILL (Tables)

12 Months Ended

Dec. 31, 2021

Restructuring Cost and Reserve [Line Items]

SCHEDULE OF ACTIVITIES IN GOODWILL

Following is a summary of Activities in goodwill for the years ended December 31, 2021 and 2020:

Balance, December 31, 2019		379,479
Goodwill acquired in 2020		697,429
Balance, December 31, 2020		1,076,908
Goodwill acquired in 2021		-
Balance, December 31, 2021	$	1,076,908

Global Eastman LLC [Member]

Restructuring Cost and Reserve [Line Items]

SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED

The following table summarizes the amounts of the assets acquired and liabilities assumed recognized by the Company at the acquisition date.

Recognized amounts of identifiable assets acquired, and liabilities assumed
Cash and Cash Equivalents	$	532,690
Accounts Receivable		544,117
Property and Equipment		232,801
Prepaid Expenses		16,706
Intangible Assets		19,013
Accounts Payable and Accrued Liabilities		(2,042,756	)
Total identifiable net liabilities		(697,429	)
Goodwill	$	697,429
Acquisition-related costs (included in the Company’s consolidated statement of operations for the year ended December 31, 2020)	$	59,946

SCHEDULE OF PRO FORMA REVENUE

The unaudited pro forma amounts of Global Eastman’s revenue and earnings had the acquisition date been January 1, 2020 are as follows:

	Revenue		Net Income (Loss)
Actual from July 1, 2020 to December 31, 2020	$	3,609,944	$	811,503
2020 supplemental pro forma from January 1, 2020 to December 31, 2020		24,689,774		3,441,898