Annual report pursuant to Section 13 and 15(d)

Accounts Receivable

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Accounts Receivable
12 Months Ended
Dec. 31, 2017
Receivables [Abstract]  
Accounts Receivable
Note 3 — Accounts Receivable
 
Accounts receivable, net consisted of the following:
 
 
 
December 31,
 
 
 
2017
 
2016
 
Trade receivables
 
$
378,894
 
$
430,278
 
Other receivables
 
 
20,589
 
 
33,755
 
 
 
 
399,483
 
 
464,033
 
Allowance for doubtful accounts
 
 
(178,399)
 
 
(85,375)
 
 
 
$
221,084
 
$
378,658
 
  
At December 31, 2017, the allowance for doubtful accounts represents trade receivables from two customers as it was determined that the probability of collection of the receivables is remote. During the year ended December 31, 2017, the Company collected $15,475 of its previously reserved receivables and wrote-off $98,850 of its allowance for doubtful accounts. Except for the write-off of previously reserved receivables, the changes in the allowance for doubtful accounts are reflected within the sales and marketing line item of the statement of operations.