Annual report pursuant to Section 13 and 15(d)

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details - Numerator for basic and diluted loss per share)

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details - Numerator for basic and diluted loss per share) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Net Income / (Loss) $ (1,285,237) $ (412,785)
Less cumulative dividends earned on Preferred stock (94,850) (94,850)
Net loss attributable to common shareholders $ (1,380,087) $ (507,635)