PREPAID EXPENSES AND OTHER CURRENT ASSETS

12 Months Ended

Jan. 31, 2022

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

9. PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets are carried at historical cost and are expected to be consumed within one year. As of January 31, 2022, and 2021, prepaid expenses and other current assets consisted of the following:

	January 31, 2022		January 31, 2021
Tax and Insurance Escrow	$	63,512	$	60,522
Deposits		7,000		5,000
Prepaid Insurance		-		24,515
Prepaid Workman’s Compensation		-		12,124
Miscellaneous Prepaid Expenses		47,356		66,731
Total Prepaid Expenses and Current Assets	$	117,868	$	168,892