ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

12 Months Ended

Jan. 31, 2022

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

As of January 31, 2022 and 2020, accounts payable and accrued expenses consisted of the following:

	January 31, 2022		January 31, 2021
Accounts Payable	$	203,165	$	136,648
Accrued Salaries and Wages		246,600		148,576
Accrued Vacation		10,000		11,687
Income Tax Payable		93,944		93,944
Accrued Interest Payable		14,950		17,482
Advanced Deposits		250		19,371
Accrued Property Taxes		35,392		74,486
Sales Tax Payable		154,079		1,088,726
Accrued Other		142,989		262,682
Total Accounts Payable and Accrued Expenses	$	901,369	$	1,853,602