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Pursuant with the Merger Asset Purchase Agreement, the Board of Directors has authorized that BrewBilt shall sell, assign and transfer all of its right, title and interest to its IP, fixed assets and “know how” to the Company (collectively, the “Seller’s Assets”). Vet Online Supply and BrewBilt mutually agree that BrewBilt will assign certain assets and provide the “Know-How” regarding the designing and building of the finest craft brewing equipment in the industry today. As consideration for the IP, fixed assets and the “Know -How”, the Company shall issue, or cause to be issued, $5,000,000 worth of Preferred Series A Stock (PAR $.001) within thirty (30) days from the date of the agreement. The number of Preferred Series A shares to be issued is 500,000 shares at a price of $10.00 per share and convertible pursuant the conversion rights as specified in the Articles of Incorporation and certificate of designation for VTNL. BrewBilt has designated that the said stock be issued in the name of its President, Jeffrey Lewis.
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 1 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Organization and Description of Business</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Located
in Grass Valley, CA, BrewBilt is one of the only California companies that custom designs, hand crafts, and integrates processing,
fermentation and distillation processing systems for the craft beer, cannabis and hemp industries using “Best in Class”
American made components integrated with stainless steel processing vessels using only American made steel. Founded in 2014, the
company began in a backyard shop by Jeff Lewis with a vision of creating a profitable company in “Rural America” by
hiring excellent personnel, designing and fabricating products to exceed customer’s expectations and compensating craftsmen
with living wages and profit sharing to financially sustain their families within the community. Mr. Lewis has 15+ years of experience
as a craft beer brewer, a custom tank/vessel designer, fabrication and integration expert and business owner who initially founded
Portland Kettle Works, a nationally recognized manufacturer of craft beer brewing equipment located in the Northwest.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BrewBilt
has been built by having strong relationships with local suppliers of raw materials, equipment and services in California, an aggressive
referral network of satisfied customers nationwide, and an Advisory Board consisting of successful business leaders that provide
valuable product feedback and business expertise to management. The craft brewing & spirits industries continue to grow worldwide.
California is where craft brewing began and now has over 900 operating breweries – being centrally located in this booming
market was a large draw for BrewBilt to locate its manufacturing facility in the Sierra foothills.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All BrewBilt
products are designed and fabricated as “food grade” quality which enables the company to build vessels for food &
beverage processing , the company is now building systems that are pharmaceutical grade for clients involved in distillation for
the cannabis and hemp industries, thus making the revenue potential much greater. BrewBilt buys materials and components mostly
from California suppliers which enables them to closely monitor quality, while the company’s revenues are generated from
sales to customers throughout the country. The company is aggressively pursuing international orders and has held meetings with
the Center for International Trade Development and U.S. Commercial Service to develop international opportunities. Presently, a
great deal of sales interest in coming from Mexico, Japan, Europe, and Australia.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BrewBilt
competes against a number of companies, most of which are selling mass produced equipment from China made from less costly inferior
quality Chinese steel which often is neither food nor pharmaceutical grade quality. While this broader market is very competitive,
there continues to be little competition and strong market demand for higher quality, custom designed, hand crafted and integrated
systems that BrewBilt produces.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In July
of 2016, BrewBilt moved from the small facility in Nevada City, CA to lease an eight thousand (8,000) square foot manufacturing
facility in Grass Valley, CA. This facility was purchased by BrewBilt in January 2018 and upgraded with substantial tenant improvements.
BrewBilt is prepared to expand again by leasing an additional seventy-six hundred (7,600) square feet in the same facility. BrewBilt
obtains the majority of its leads through customer referrals and from online marketplaces. The company’s website is being
expanded for online sales to include online educational/marketing videos that feature the company and its expanded integrated product
line for the cannabis and hemp industries. BrewBilt has also created distribution sales agreements with individuals and companies
to represent BrewBilt in both the domestic and international markets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The former company, Vet Online Supply Inc,
a Florida corporation, was incorporated on May 31, 2014. Vet Online Supply Inc. manufactured and distributed wholistic CBD based
pet products. On November 22, 2019, Vet Online Supply and Brewbilt Manufacturing (“BrewBilt”) entered into an Agreement
and Plan of Merger (the “Merger Agreement”) and completed a merger, whereby Brewbilt merged with and into Vet Online
Supply, with BrewBilt remaining as the surviving entity (the “Merger”). Under U.S. generally accepted accounting principles,
the merger is treated as a “reverse merger” under the purchase method of accounting, with BrewBilt as the accounting
acquirer.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 21, 2020, the Company filed Articles
of Amendment to change its name to “BrewBilt Manufacturing Inc.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s common stock will continue
to trade on the OTCQB Market under the new Symbol “BBRW,” and the CUSIP number for the Company’s common stock
is now 10756L108. Outstanding stock certificates for shares of the Company are not affected by the name change, and they continue
to be valid and need not be exchanged.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Financial
Statement Presentation</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The
audited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the
United States of America (“U.S. GAAP”).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Fiscal year end</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has selected
December 31 as its fiscal year end.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Use of Estimates</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of
financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts
reported therein. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be
based upon amounts that differ from these estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Cash Equivalents</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers
all highly liquid investments with maturities of 90 days or less from the date of purchase to be cash equivalents.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <u>Revenue Recognition
and Related Allowances</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue when obligations
under the terms of a contract with its customer are satisfied; generally, this occurs with the transfer of control of its products.
Revenue is measured as the amount of consideration expected to be received in exchange for transferring products. If the conditions
for revenue recognition are not met, the Company defers the revenue and related cost of sales until all conditions are met. As
of September 30, 2020 and December 31, 2019, the Company has deferred $478,845 and $1,511,096, respectively, in revenue, and $191,162
and $53,038 in cost of sales, respectively, related to customer orders in progress. These amounts are recorded as billings in excess
of revenues and earnings in excess of billings in the accompanying balance sheets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Accounts Receivable
and Allowance for Doubtful Accounts</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts receivable
are stated at the amount that management expects to collect from outstanding balances. Bad debts and allowances are provided based
on historical experience and management’s evaluation of outstanding accounts receivable. Management evaluates past due or
delinquency of accounts receivable based on the open invoices aged on due date basis. The allowance for doubtful accounts at September
30, 2020 and December 31, 2019 is $0.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Inventories</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Inventories consist of raw materials, work
in process and finished goods. Raw materials, which principally consist of raw stainless steel, raw stainless tubing, motors, pumps,
and fittings, are stated at the lower of cost, determined on the first-in, first-out basis, or net realizable value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition, the Company
is a manufacturer of premium CBD infused holistic pet products and as such will maintain inventory on site. The company directly
drop ships to customers when ordered. The Company has wholesale distributors that purchase products in bulk inventory.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Goodwill</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The excess of the cost over the fair value
of net assets of acquired in the Merger is recorded as goodwill. Goodwill is not subject to amortization, but is reviewed for impairment
annually, or more frequently whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable.
An impairment charge would be recorded to the extent the carrying value of goodwill exceeds its estimated fair value. The testing
of goodwill under established guidelines for impairment requires significant use of judgment and assumptions. Changes in forecasted
operations and other assumptions could materially affect the estimated fair values. Changes in business conditions could potentially
require adjustments to these asset valuations. At December 31, 2019, the Company reviewed the goodwill recorded in the Merger and
determined that an impairment expense of $2,289,884 was required.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Warranty</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is a manufacturer of products which
are shipped to our customers directly from the Company. For products that are made from raw materials, the Company offers a 6-year
limited warranty. The parts provided by outside vendors as finished goods that are added to a system produced by the Company as
components, have a manufacturers’ warranty that is passed on to the end user of the complete system. To date, BrewBilt has
spent less than $5,000 over the past 5 years for repairs (under warranty) on products they have built, with most of the costs going
to cover travel and lodging expenses. As of September 30, 2020 and December 31, 2019, the Company has recorded a liability of $5,000
and $5,000, respectively, for warranties, which is included in accrued liabilities in the accompanying balance sheet.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Accounts Payable and Accrued Expenses</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts payable and accrued expenses are carried
at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the fiscal year
that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and
services.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Fair Value of Financial Instruments</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fair value is defined as the price that would
be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at
the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated
based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.
In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition to defining fair value, the standard
expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs is expanded.
The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable
in the market. Each fair value measurement is reported in one of the three levels and which is determined by the lowest level input
that is significant to the fair value measurement in its entirety.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These levels are:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 - inputs are based upon unadjusted
quoted prices for identical instruments traded in active markets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 - inputs are based upon quoted prices
for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and
model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable
market data for substantially the full term of the assets or liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 - inputs are generally unobservable
and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability.
The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow
models, and similar techniques.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial assets and liabilities measured at
fair value on a recurring basis:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Input</td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30, 2020</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31, 2019</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Level</td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Fair Value</td>
<td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Fair Value</td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 51%; text-align: justify; padding-bottom: 1pt">Derivative Liability</td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="width: 14%; text-align: center; padding-bottom: 1pt">3</td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td>
<td style="border-bottom: black 1pt solid; width: 11%; text-align: right">1,285,625</td>
<td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td>
<td style="border-bottom: black 1pt solid; width: 11%; text-align: right">2,273,269</td>
<td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify; padding-bottom: 2.5pt">Total Financial Liabilities</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">1,285,625</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">2,273,269</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In management’s opinion, the fair value
of convertible notes payable and advances payable is approximate to carrying value as the interest rates and other features of
these instruments approximate those obtainable for similar instruments in the current market. Unless otherwise noted, it is management’s
opinion that the Company is not exposed to significant interest, exchange or credit risks arising from these financial instruments.
As September 30, 2020 and December 31, 2019, the balances reported for cash, accounts receivable, prepaid expenses, accounts payable,
and accrued liabilities, approximate the fair value because of their short maturities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Income Taxes</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company records deferred taxes in accordance
with FASB ASC No. 740, <i>Income Taxes.</i> Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and loss
carryforwards and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected
to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect
of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation
allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of the date of this filing, the Company
is current in filing their tax returns. The last return filed by the Company was December 31, 2019, and the Company has not accrued
any potential penalties or interest from that period forward.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Basic and Diluted
Loss Per Share</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with
ASC Topic 280 – “Earnings Per Share”, the basic loss per common share is computed by dividing net loss available
to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar
to basic loss per common share except that the denominator is increased to include the number of additional common shares that
would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Recent Accounting Pronouncements</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In May 2014, the FASB issued ASU No. 2014-09,
<i>Revenue from Contracts with Customers (Topic 606)</i>, which replaces existing revenue recognition guidance. The updated guidance
requires companies to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition,
the new standard requires that reporting companies disclose the nature, amount, timing and uncertainty of revenue and cash flows
arising from contracts with customers. The Company adopted the standard on January 1, 2018, using a modified retrospective approach,
with the cumulative effect of initially applying the standard recognized in retained earnings at the date of adoption.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2016, the FASB issued ASU 2016-02
(ASC Topic 842), <i>Leases</i>. The ASU amends a number of aspects of lease accounting, including requiring lessees to recognize
operating leases with a term greater than one year on their balance sheet as a right-of-use asset and corresponding lease liability,
measured at the present value of the lease payments. The amendments in this ASU are effective for fiscal years beginning after
December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted the
new lease guidance effective January 1, 2019.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In June 2016, the FASB issued ASU 2016-13,
<i>Financial Instruments – Credit Losses (Topic 326):</i> Measurement of Credit Losses on Financial Instruments. The guidance
requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires the consideration
of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for fiscal
years beginning after December 15, 2019, including interim periods within those fiscal years. The Company adopted the standard
in the first quarter of fiscal 2020 and there was no material impact.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 2 – GOING CONCERN</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has experienced net losses to date,
and it has not generated sufficient revenue from operations to meet our operational overhead. We will need additional working capital
to service debt and for ongoing operations, which raises substantial doubt about our ability to continue as a going concern. Management
of the Company is preparing a strategy to meet operational shortfalls which may include equity funding, short term or long-term
financing or debt financing, to enable the Company to reach profitable operations. Historically, the Company’s sole
officer and director has provided short term loans to meet working capital shortfalls. We have recently entered into financing
agreements with various third parties to meet our capital needs in fiscal 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying financial statements do not
include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification
of liabilities that may result should the Company be unable to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 3 – MERGER TRANSACTION</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 22, 2019, Vet Online Supply and
Brewbilt Manufacturing (“BrewBilt”) entered into an Agreement and Plan of Merger (the “Merger Agreement”)
and completed a merger, whereby Brewbilt merged with and into Vet Online Supply, with BrewBilt remaining as the surviving entity
(the “Merger”). Under U.S. generally accepted accounting principles, the merger is treated as a “reverse merger”
under the purchase method of accounting, with BrewBilt as the accounting acquirer.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Pursuant
with the Merger Asset Purchase Agreement, the Board of Directors has authorized that BrewBilt shall sell, assign and transfer all
of its right, title and interest to its IP, fixed assets and “know how” to the Company (collectively, the “Seller’s
Assets”). Vet Online Supply and BrewBilt mutually agree that BrewBilt will assign certain assets and provide the “Know-How”
regarding the designing and building of the finest craft brewing equipment in the industry today. As consideration for the IP,
fixed assets and the “Know -How”, the Company shall issue, or cause to be issued, $5,000,000 worth of Preferred Series
A Stock (PAR $.001) within thirty (30) days from the date of the agreement. The number of Preferred Series A shares to be issued
is 500,000 shares at a price of $10.00 per share and convertible pursuant the conversion rights as specified in the Articles of
Incorporation and certificate of designation for VTNL. </font>BrewBilt has designated that the said stock be issued in the name
of its President, Jeffrey Lewis.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="color: rgb(26, 26, 26)">Th</font>e
Board of Directors dismissed Daniel Rushford as an officer and director, specifically as the Chief Executive Officer, Chairman
of the Board, and Corporate (President) of the Company effective November 22, 2019. Effective November 22, 2019, Daniel Rushford
will have a new revised Employment Agreement which appoints him as Manager of the CBD Pet Supply Division, a non-director/officer
position which includes returning to Treasury 1,000 Preferred Series B Control Shares, and an annual salary of $36,000. Unpaid
wages will accrue interest at 6% per annum and may be converted to restricted common stock at fair market value at the time of
conversion.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 4 – PREPAID EXPENSES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Prepaid fees represent amounts paid in advance
for future contractual benefits to be received. Contracting expenses paid in advance are recorded as a prepaid asset and then amortized
to the statements of operations when services are rendered, or over the life of the contract using the straight-line method.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2020, the Company accrued
prepaid insurance expenses of $883 and as of December 31, 2019, the Company accrued prepaid insurance expenses and employee wages
of $9,467.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 5 – PROPERTY AND EQUIPMENT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Property and equipment consisted of the following at September 30,
2020 and December 31, 2019:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 72%; text-align: left">Computer Equipment</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 10%; text-align: right">18,313</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 10%; text-align: right">18,313</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Leasehold Improvements</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">48,549</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">48,549</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td>Machinery</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">250,762</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">250,762</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 1pt">Vehicles</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">6,717</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">6,717</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td>Total</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">324,341</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">324,341</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(238,978</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(208,139</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 2.5pt">Net</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">85,363</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 2.5pt double"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">116,202</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 6 – LEASES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company adopted the new lease guidance
effective January 1, 2019 using the modified retrospective transition approach, applying the new standard to all of its leases
existing at the date of initial application which is the effective date of adoption. Consequently, financial information
will not be updated, and the disclosures required under the new standard will not be provided for dates and periods before January
1, 2019. We elected the package of practical expedients which permits us to not reassess (1) whether any expired or existing
contracts are or contain leases, (2) the lease classification for any expired or existing leases, and (3) any initial direct costs
for any existing leases as of the effective date. We did not elect the hindsight practical expedient which permits entities to
use hindsight in determining the lease term and assessing impairment. The adoption of the lease standard did not change our previously
reported consolidated statements of operations and did not result in a cumulative catch-up adjustment to opening equity. The
adoption of the new guidance resulted in the recognition of ROU assets of $423,360 and lease liabilities of $423,360.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The interest rate implicit in lease contracts
is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate, which is the rate incurred
to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment.
In calculating the present value of the lease payments, the Company elected to utilize its incremental borrowing rate based on
the remaining lease terms as of the January 1, 2019 adoption date.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating lease ROU assets and operating lease
liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement
date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs
incurred, if any. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will
exercise that option. Our lease has a remaining lease term of nine years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has elected the practical
expedient to combine lease and non-lease components as a single component. The lease expense is recognized over the expected
term on a straight-line basis. Operating leases are recognized on the balance sheet as right-of-use assets, current operating lease
liabilities and non-current operating lease liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The new standard also provides practical expedients
and certain exemptions for an entity’s ongoing accounting. We have elected the short-term lease recognition exemption for
all leases that qualify. This means, for those leases where the initial lease term is one year or less or for which the ROU asset
at inception is deemed immaterial, we will not recognize ROU assets or lease liabilities. Those leases are expensed on a straight-line
basis over the term of the lease.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Operating Leases</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 1, 2018, the Company entered into
a standard office lease for approximately 8,000 square feet of space, located in the Wolf Creek Industrial Building at 110 Spring
Hill Dr. #10 Grass Valley, CA 95945. The lease has a term of 10 years, from January 1, 2018 through January 1, 2028, with a monthly
rent of $4,861.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ROU assets and lease liabilities related to
our operating lease is as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 66%; text-align: justify">Right-of-use assets</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">368,248</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">392,664</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: justify">Current lease liabilities</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify">Non-current lease liabilities</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">368,248</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">392,664</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 7 – ACCURED LIABILITIES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2020 and December 31, 2019, accrued liabilities
were comprised of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">Accrued liabilities</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="width: 66%; text-align: left">    Accrued wages</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">125,569</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">5,784</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">    Credit card</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">19,893</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">16,659</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">    Customer deposits</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">103,550</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">    Payroll liabilities</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(103</td>
<td style="text-align: left; white-space: nowrap">)</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(644</td>
<td style="text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">    Sales tax payable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">32,740</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">35,740</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="padding-bottom: 1pt">    Warranty</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">5,000</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">5,000</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Total accrued expenses</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">286,649</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">62,539</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 8 – BILLINGS IN EXCESS OF REVENUE AND EARNINGS IN
EXCESS OF BILLINGS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Billings in excess of revenue is related to
contracted amounts that have been invoiced to customers for which remaining performance obligations must be completed before the
Company can recognize the revenue. Earnings in excess of billings is related to the cost of sales associated with the customer
products that are incomplete.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Changes in unearned revenue for the periods ended September 30,
2020 and December 31, 2019 were as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 66%; text-align: left">Unearned revenue, beginning of the period</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">1,511,096</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">1,905,346</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">   Billings in excess of revenue during the period</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">316,347</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">536,420</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; padding-bottom: 1pt">   Recognition of unearned revenue in prior periods</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(1,348,598</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(930,670</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Unearned revenue, end of the period</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">478,845</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">1,511,096</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2020 and December 31, 2019,
the Company has recorded $191,162 and $53,038, respectively in earnings in excess of billings for the cost of sales related to
customer orders in progress.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 9 – CONVERTIBLE NOTES PAYABLE</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2020 and December 31, 2019, notes payable were
comprised of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">Original</td>
<td> </td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Original</td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Due</td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Interest</td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Conversion</td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Note Amount</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Note Date</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Date</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Rate</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Rate</td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 17%; text-align: left; white-space: nowrap">APG Capital #2</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left"> </td>
<td style="width: 9%; text-align: right">31,500</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">6/25/2018</td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">6/25/2019</td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">12%</td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">Variable</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left"> </td>
<td style="width: 9%; text-align: right">—</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left"> </td>
<td style="width: 9%; text-align: right">31,500</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">84,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">1/10/2018</td>
<td> </td>
<td style="text-align: center">10/10/2018</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">31,285</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #3</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">175,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">2/6/2018</td>
<td> </td>
<td style="text-align: center">11/6/2018</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">175,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #4</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">90,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">3/6/2018</td>
<td> </td>
<td style="text-align: center">12/6/2018</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">90,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #5</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">100,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">6/14/2018</td>
<td> </td>
<td style="text-align: center">3/14/2019</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">100,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #6</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">75,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">8/13/2018</td>
<td> </td>
<td style="text-align: center">5/13/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">75,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #7</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">10/11/2018</td>
<td> </td>
<td style="text-align: center">7/11/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #8</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,750</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">12/20/2018</td>
<td> </td>
<td style="text-align: center">9/20/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,750</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #9</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">57,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">4/12/2019</td>
<td> </td>
<td style="text-align: center">1/12/2020</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">57,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #10</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">31,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/22/2020</td>
<td> </td>
<td style="text-align: center">7/22/2020</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">31,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #11</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">113,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">8/19/2020</td>
<td> </td>
<td style="text-align: center">8/19/2021</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">113,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">CBP #3</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">5/1/2020</td>
<td> </td>
<td style="text-align: center">5/1/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">CBP #4</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/23/2020</td>
<td> </td>
<td style="text-align: center">7/23/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">EMA Financial #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">50,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">12/15/2017</td>
<td> </td>
<td style="text-align: center">12/15/2018</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">8,474</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">EMA Financial #3</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">100,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">3/5/2018</td>
<td> </td>
<td style="text-align: center">3/5/2019</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">73,305</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">EMA Financial #4</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">10/10/2018</td>
<td> </td>
<td style="text-align: center">7/10/2019</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">EMA Financial #6</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">80,500</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">8/17/2020</td>
<td> </td>
<td style="text-align: center">5/17/2021</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">80,500</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Emerging Corp Cap #1</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">83,333</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">2/12/2018</td>
<td> </td>
<td style="text-align: center">2/11/2019</td>
<td> </td>
<td style="text-align: center">22%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">34,857</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">74,933</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">Emerging Corp Cap #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">110,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">10/31/2018</td>
<td> </td>
<td style="text-align: center">10/31/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">110,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">110,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Optempus #1</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/2/2020</td>
<td> </td>
<td style="text-align: center">7/2/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Optempus #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/7/2020</td>
<td> </td>
<td style="text-align: center">7/2/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Power Up Lending #11</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">73,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">4/6/2020</td>
<td> </td>
<td style="text-align: center">4/6/321</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">73,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">Power Up Lending #12</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">5/4/2020</td>
<td> </td>
<td style="text-align: center">5/4/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Power Up Lending #13</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">63,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">6/3/2020</td>
<td> </td>
<td style="text-align: center">6/3/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">63,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">Power Up Lending #14</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">43,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/30/2020</td>
<td> </td>
<td style="text-align: center">7/30/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">43,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Power Up Lending #15</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">9/21/2020</td>
<td> </td>
<td style="text-align: center">9/21/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Tri-Bridge #1</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">15,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">5/26/2020</td>
<td> </td>
<td style="text-align: center">5/26/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">15,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 1pt; white-space: nowrap">Tri-Bridge #2</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: left; padding-bottom: 1pt"> </td>
<td style="text-align: right; padding-bottom: 1pt">25,000</td>
<td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">7/24/2020</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">7/24/2021</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">10%</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">Variable</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">25,000</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">—</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: right; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">773,357</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">933,247</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td colspan="13" style="text-align: left; padding-left: 17.3pt; white-space: nowrap">Debt discount</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(642,097</td>
<td style="text-align: left; white-space: nowrap">)</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(100,137</td>
<td style="text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td colspan="12" style="text-align: left; padding-bottom: 1pt; padding-left: 17.3pt; white-space: nowrap">Financing costs/Original issue discount</td>
<td style="text-align: right; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(55,356</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(3,726</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td colspan="13" style="text-align: left; padding-bottom: 2.5pt; padding-left: 17.3pt; font-weight: bold; white-space: nowrap">Notes payable, net of discount</td>
<td style="padding-bottom: 2.5pt; font-weight: bold"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold">75,904</td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold; white-space: nowrap"> </td>
<td style="border-bottom: black 2.5pt double; font-weight: bold"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold">829,384</td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ending September 30,
2020, the Company received proceeds from new convertible notes of $698,540, and reclassified accounts payable of $44,000 into convertible
notes payable. The Company recorded no payments on their convertible notes, default penalties of $194,920, and conversions of $1,184,909
of convertible note principal. The Company recorded loan fees on new convertible notes of $87,460, which increased the debt discounts
recorded on the convertible notes during the nine months ending September 30, 2020. All of the Company’s convertible notes
have a conversion rate that is variable, and therefore, the Company has accounted for their conversion features as derivative instruments
(see Note 10). The Company also recorded amortization of $473,587 on their convertible note debt discounts and loan fees. As of
September 30, 2020, the convertible notes payable are convertible into 384,712,480  shares of the Company’s common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30,
2020, the Company recorded interest expense of $155,252 on its convertible notes payable. During the nine months ended September
30, 2020, the Company recorded conversions of $341,092 of convertible note interest and $39,275 in conversion fees. As of September
30, 2020, the accrued interest balance was $54,868.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2020, we have not attained
profitable operations and are dependent upon obtaining financing to pursue any extensive acquisitions and activities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 10 – DERIVATIVE LIABILITIES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table represents the Company’s
derivative liability activity for the embedded conversion features for convertible notes and warrants for the period ending September
30, 2020 and December 31, 2019:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 66%">Balance, beginning of period</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">2,273,269</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">15,347,154</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Initial recognition of derivative liability</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">3,675,034</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">Conversion of derivative instruments to Common Stock</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(4,960,896</td>
<td style="text-align: left; white-space: nowrap">)</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(5,077</td>
<td style="text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; padding-bottom: 1pt">Mark-to-Market adjustment to fair value</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">298,218</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(13,068,808</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="padding-bottom: 2.5pt">Balance, end of period</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">1,285,625</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 2.5pt double"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">2,273,269</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the period ended September 30, 2020
and December 31, 2019, the Company recorded derivative liabilities for embedded conversion features related to convertible notes
payable and warrants of $3,675,034 and $0, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the period ended September 30, 2020
and December 31, 2019, in conjunction with convertible notes payable principal and accrued interest being converted into common
stock of the Company and cashless exercise of warrants, derivative liabilities were reduced by $4,960,896 and $5,077, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the period ended September 30, 2020 and
December 31, 2019, the Company performed a final mark-to-market adjustment for the derivative liability related to the convertible
notes and warrants, and the carrying amount of the derivative liability related to the conversion feature, and recognized a loss
of $298,218 and a gain on the derivative liability valuation of $13,068,808, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the Black-Scholes option pricing
model to estimate fair value for those instruments convertible into common shares at inception, at conversion or extinguishment
date, and at each reporting date. During the nine months ended September 30, 2020, the company used the following assumptions in
their Black-Scholes model: (1) risk free interest rate .08% - .37%, (2) term of 0.12 years – 4.89 years, (3) expected stock
volatility of 169.67% - 1,563.40%, (4) expected dividend rate of 0%, (5) common stock price of $0.001 - $0.03, and (6) exercise
price of $0.0008 - $0.03.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These instruments were not issued with the
intent of effectively hedging any future cash flow, fair value of any asset, liability, or any net investment in a foreign operation.
The instruments do not qualify for hedge accounting, and as such, all future changes in the fair value will be recognized in earnings
until such time as the instruments are exercised, converted, or expire.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 11 – RELATED PARTY TRANSACTIONS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Mr. Jef Lewis, Chief Executive Officer,
Chairman of the Board, President, Secretary, and Treasurer</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 22, 2019, the Company appointed
Jeffrey Lewis as the new Chief Executive Officer, Chairman of the Board, Corporate President, Secretary, and Treasurer of the Company.
The Company and Mr. Lewis entered into an Employee Agreement that included the issuance of 1,000 Preferred Series B Control Shares,
and an annual salary of $200,000. Unpaid wages will accrue interest at 6% per annum and may be converted to restricted common stock
at fair market value at the time of conversion. During the nine months ended September 30, 2020, the Company accrued wages of $150,000,
interest of $3,126 and made payments of $55,509.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Pursuant
to the Merger Agreement, Mr. Lewis is to receive 500,000 shares of Preferred Series A shares, valued at $5,000,000. The shares
are convertible pursuant the conversion rights as specified in the Articles of Incorporation and Certificate of Designation for
the Company. As of December 31, 2019, the shares had not been issued, and the Company recorded a liability for unissued shares
in the amount of $500, goodwill of $2,289,884 and $2,289,334 to additional paid in capital. During the nine months ended September
30, 2020, the Company issued 500,000 shares of Preferred Series A to Mr. Lewis and $500 was reclassed from liabilities for unissued
shares to equity.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is periodically advanced noninterest
bearing operating funds from related parties. The advances are due on demand and unsecured. During the nine months ended September
30, 2020, the Company made payments of $27,500 to amounts due to Mr. Lewis and $22,838 was advanced to the Company by Mr. Lewis.
As of September 30, 2019 and December 31, 2018, the Company owed Mr. Lewis $1,143 and $5,805, respectively for advances to the
Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><i>Mr.
Samuel Berry, Director</i></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">On November
22, 2019, the Company entered into a Consulting Agreement with Mr. Samuel Berry.  Mr. Berry will receive an annual salary
of $50,000, payable in quarterly installments at $12,500 per quarter. </font>During the nine months ended September 30, 2020, the
Company accrued $37,500 in consulting fees in connection to his agreement.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Mr. Daniel Rushford, former President</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30,
2020, the Company’s former President cancelled 8,008,334 shares of common stock issued to settle debt of $25,265 and $25,000
in stock based compensation pursuant to an employee agreement. The cancellation resulted in a liability of unissued shares of $25,000
and an increase in related party liabilities of $25,265.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 12 – LONG TERM DEBT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2020 and December 31, 2019, long term debt was
comprised of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">Long term debt</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="width: 66%; text-align: left">    Equipment lease</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">—</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">1,952</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">    Equipment loan</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">115,614</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">115,614</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td>    Line of credit</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">102,329</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">96,664</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; padding-bottom: 1pt">    Other loans</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">61,588</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">93,657</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Total long term debt</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">279,531</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">307,887</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Paycheck Protection Program Loan</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 11, 2020, the Company was granted a
loan (the “Loan”) from BSD Capital, LLC dba Lendistry, in the amount of $61,558, pursuant to the Paycheck Protection
Program (the “PPP”) under Division A, Title I of the CARES Act, which was enacted March 27, 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Loan, which was in the form of a Note dated
May 11, 2020, issued by the Borrower, matures on May 11, 2022, and bears interest at a rate of 1% per annum, payable monthly commencing
on November 11, 2020. The Note may be prepaid by the Borrower at any time prior to maturity with no prepayment penalties. Funds
from the Loan may only be used for payroll costs, costs used to continue group health care benefits, mortgage payments, rent, utilities,
and interest on other debt obligations. The Company intends to use the entire Loan amount for qualifying expenses. Under the terms
of the PPP, certain amounts of the Loan may be forgiven if they are used for qualifying expenses as described in the CARES Act.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 13 – PREFERRED STOCK</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 28, 2017, the Company filed an amendment
to its articles of incorporation designating 20,000 shares of its authorized preferred stock, par value $0.001 as Series B Voting
Preferred Stock.  The Series B Voting Preferred Stock shall have the right to vote the shares on any matter requiring
shareholder approval on the basis of 4 times the votes of all the issued and outstanding shares of common stock, as well as any
issued and outstanding preferred stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2019, the Company filed a Certificate
of Amendment to increase the number of authorized Series A Preferred Stock to 30,000,000, with a par value of $0.001.  Each
share of Preferred Series A Stock shall have a value of $10 per share and will convert into common stock at the closing price of
the common stock on the date of conversion.  The Series A stock shall have no voting rights on corporate matters, unless
and until the Series A shares are converted into Common Shares, at which time they will have the same voting rights as all Common
Shareholders have; their consent shall not be required for taking any corporate action.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Pursuant
to the Merger Agreement dated November 22, 2019, the Company will issue $5,000,000 worth of Preferred Series A Stock to Mr. Lewis.
The number of Preferred Series A shares to be issued is 500,000 shares at a price of $10.00 per share and convertible pursuant
the conversion rights as specified in the Articles of Incorporation and Certificate of Designation for the Company. As of December
31, 2019, the shares had not been issued, and the Company recorded a liability for unissued shares in the amount of $500, goodwill
of $2,289,884 and $2,289,334 to additional paid in capital.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 6, 2020, the Company executed an addendum
to the Distribution & Licensing Agreement dated November 19, 2019, with Bgreen Partners, Inc. The Company issued 400,000 Preferred
Series A shares at a price of $10.00 per share convertible pursuant the conversion rights as specified in the Articles of Incorporation
and certificate of designation for the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30,
2020, 449,000 shares of Series A Preferred stock were converted to 865,259,856 common shares in accordance with the conversion
terms. The issuances resulted in a loss on conversion of $987,447 which was recorded to the statement of operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">During
the nine months ended September 30, 2020, 500,000 shares of Preferred Series A Shares were issued pursuant to the Merger Agreement,
and a $500 liability for unissued shares was reclassed to equity.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2020, 30,000,000 Series
A Preferred shares and 1,000 Series B Preferred shares were authorized, of which 851,000 Series A shares were issued and outstanding,
and 1,000 Series B shares were issued and outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 14 – COMMON STOCK</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 22, 2019, the Company approved the
authorization of a 1 for 3,000 reverse stock split of the Company’s outstanding shares of common stock. The Company’s
financial statements have been retroactively adjusted for this stock split for all periods presented.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2019, the
holder of a convertible note converted $1,148 of accrued interest and $500 in conversion fees into 400,000 shares of common stock.
The common stock was valued at $5,077 based on the market price of the Company’s stock on the date of conversion.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 25, 2020, the Company filed a Certificate
of Amendment to increase the number of authorized common shares from 5,000,000,000 to 10,000,000,000 with a par value of $0.001.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30,
2020, the Company’s former President cancelled 8,008,334 shares of common stock issued to settle debt of $25,265 and $25,000
in stock based compensation pursuant to an employee agreement. The cancellation resulted in a liability of unissued shares of $25,000
and an increase in related party liabilities of $25,265.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30,
2020, 449,000 shares of Series A Preferred stock were converted to 865,259,856 common shares in accordance with the conversion
terms. The issuances resulted in a loss on conversion of $987,447 which was recorded to the statement of operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30,
2020, the holders of a convertible notes converted $1,184,809 of principal, $341,092 of accrued interest and $39,275 in conversion
fees into 897,520,532 shares of common stock. The common stock was valued at $4,823,926 based on the market price of the Company’s
stock on the date of conversion.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">As of
September 30, 2020, 10,000,000,000 were authorized, of which 1,874,269,389 shares are issued and outstanding.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Warrants</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We account for common stock purchase warrants
as derivative liabilities and debt issuance costs on the balance sheet at fair value, and changes in fair value during the periods
presented in the statement of operations, which is revalued at each balance sheet date subsequent to the initial issuance of the
warrant.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30,
2020, warrant holders exercised the warrants and the Company issued 161,202,720 shares of common stock through a cashless exercise
of the warrants in accordance with the conversion terms.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 15 – INCOME TAX</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred income taxes are determined using
the liability method for the temporary differences between the financial reporting basis and income tax basis of the Company’s
assets and liabilities. Deferred income taxes are measured based on the tax rates expected to be in effect when the temporary differences
are included in the Company’s tax return. Deferred tax assets and liabilities are recognized based on anticipated future
tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective
tax bases.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The deferred tax asset and the valuation allowance
consist of the following at September 30, 2020:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 86%; text-align: justify">Net operating loss</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 10%; text-align: right">3,509,865</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: justify">Statutory rate</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">21</td>
<td style="text-align: left; white-space: nowrap">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify">Expected tax recovery</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">737,072</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(737,072</td>
<td style="text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify">Income tax provision</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify">Components of deferred tax asset:</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: justify">Non-capital tax loss carry-forwards</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">737,072</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(737,072</td>
<td style="text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">—</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of the date of this filing, the Company
is current in filing their tax returns. The last return filed by the Company was December 31, 2019, and the Company has not accrued
any potential penalties or interest from that period forward.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 16 – COMMITMENTS AND CONTINGENCIES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Distribution& Licensing Agreement</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 19, 2019, the Company entered into
a Distribution & Licensing Agreement with Bgreen Partners, Inc., a California Corporation. The Agreement provides exclusive
rights to various cannabis and agricultural products inclusive of grow-containers and CBD Extraction Systems to be used for mobile
processing. <font style="color: rgb(34, 34, 34)">The IP and rights are </font>valued at $4,000,000, based upon a five-year term.
As consideration for the IP and rights, the Company issued 400,000 Preferred Series A shares at a price of $10.00 per share and
convertible pursuant the conversion rights as specified in the Articles of Incorporation and certificate of designation for the
Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 6, 2020, the Company executed an addendum
to the Distribution & Licensing Agreement dated November 19, 2019, with Bgreen Partners, Inc. The Company issued 400,000 Preferred
Series A shares at a price of $10.00 per share convertible pursuant the conversion rights as specified in the Articles of Incorporation
and certificate of designation for the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Employee Agreement</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 22, 2019, the Company entered into
an Employment Agreement with Mr. Daniel Rushford. Mr. Rushford will receive an annual salary of $36,000 to be paid in equal monthly
installments. Unpaid amounts will accrue annual interest of 6%. The term of the Agreement is for one year and is renewable upon
mutual consent. </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Lease</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 1, 2018, the Company entered into
a standard office lease for approximately 8,000 square feet of space, located in the Wolf Creek Industrial Building at 110 Spring
Hill Dr. #10 Grass Valley, CA 95945. The lease has a term of 10 years, from January 1, 2018 through January 1, 2028, with a monthly
rent of $4,861.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Service Agreement</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 12, 2018, the Company entered into
a preventative maintenance service agreement with Atlas Copco Compressions LLC. The agreement is for a period of 5 years, at a
cost of $145.13 per month.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 17 – SUBSEQUENT EVENTS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Convertible Notes</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 14, 2020, the Company entered in
a Convertible Promissory Note in the amount of $43,000. The note is unsecured, bears interest at 10% per annum, and matures on
October 14, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 21, 2020, the Company entered in
a Convertible Promissory Note in the amount of $50,000. The note is unsecured, bears interest at 12% per annum, and matures on
July 21, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b><i>Subsequent Issuances </i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 1, 2020, 40,000 shares of Preferred Series A stock was
converted in to 105,263,158 shares of common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 6, 2020, 17,640 shares of Preferred Series A stock was
converted in to 88,200,000 shares of common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 13, 2020, the holder of a convertible note converted
a total of $30,000 of principal into 14,285,714 shares of our common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 13, 2020, the holder of a convertible note converted
a total of $32,000 of principal into 15,238,095 shares of our common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 14, 2020, the holder of a convertible note converted
a total of $14,650 of principal and interest into 6,976,190 shares of our common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 27, 2020, 9,000 shares of Preferred Series A stock was
converted in to 40,000,000 shares of common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 27, 2020, 21,600 shares of Preferred Series A stock was
converted in to 90,000,000 shares of common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 27, 2020, 25,000 shares of Preferred Series A stock was
converted in to 100,000,000 shares of common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 28, 2020, 13,500 shares of Preferred Series A stock was
converted in to 90,000,000 shares of common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On November 5, 2020, the holder of a convertible note converted
a total of $25,000 of principal into 16,666,667 shares of our common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0">On November 6, 2020, the holder of a convertible note converted
a total of $30,650 of principal and interest into 21,892,857 shares of our common stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Financial
Statement Presentation</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The
audited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the
United States of America (“U.S. GAAP”).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Fiscal year end</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has selected
December 31 as its fiscal year end.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Use of Estimates</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of
financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts
reported therein. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be
based upon amounts that differ from these estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Cash Equivalents</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers
all highly liquid investments with maturities of 90 days or less from the date of purchase to be cash equivalents.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <u>Revenue Recognition
and Related Allowances</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue when obligations
under the terms of a contract with its customer are satisfied; generally, this occurs with the transfer of control of its products.
Revenue is measured as the amount of consideration expected to be received in exchange for transferring products. If the conditions
for revenue recognition are not met, the Company defers the revenue and related cost of sales until all conditions are met. As
of September 30, 2020 and December 31, 2019, the Company has deferred $478,845 and $1,511,096, respectively, in revenue, and $191,162
and $53,038 in cost of sales, respectively, related to customer orders in progress. These amounts are recorded as billings in excess
of revenues and earnings in excess of billings in the accompanying balance sheets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Accounts Receivable
and Allowance for Doubtful Accounts</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts receivable
are stated at the amount that management expects to collect from outstanding balances. Bad debts and allowances are provided based
on historical experience and management’s evaluation of outstanding accounts receivable. Management evaluates past due or
delinquency of accounts receivable based on the open invoices aged on due date basis. The allowance for doubtful accounts at September
30, 2020 and December 31, 2019 is $0.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Inventories</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Inventories consist of raw materials, work
in process and finished goods. Raw materials, which principally consist of raw stainless steel, raw stainless tubing, motors, pumps,
and fittings, are stated at the lower of cost, determined on the first-in, first-out basis, or net realizable value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition, the Company
is a manufacturer of premium CBD infused holistic pet products and as such will maintain inventory on site. The company directly
drop ships to customers when ordered. The Company has wholesale distributors that purchase products in bulk inventory.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Goodwill</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The excess of the cost over the fair value
of net assets of acquired in the Merger is recorded as goodwill. Goodwill is not subject to amortization, but is reviewed for impairment
annually, or more frequently whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable.
An impairment charge would be recorded to the extent the carrying value of goodwill exceeds its estimated fair value. The testing
of goodwill under established guidelines for impairment requires significant use of judgment and assumptions. Changes in forecasted
operations and other assumptions could materially affect the estimated fair values. Changes in business conditions could potentially
require adjustments to these asset valuations. At December 31, 2019, the Company reviewed the goodwill recorded in the Merger and
determined that an impairment expense of $2,289,884 was required.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Warranty</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is a manufacturer of products which
are shipped to our customers directly from the Company. For products that are made from raw materials, the Company offers a 6-year
limited warranty. The parts provided by outside vendors as finished goods that are added to a system produced by the Company as
components, have a manufacturers’ warranty that is passed on to the end user of the complete system. To date, BrewBilt has
spent less than $5,000 over the past 5 years for repairs (under warranty) on products they have built, with most of the costs going
to cover travel and lodging expenses. As of September 30, 2020 and December 31, 2019, the Company has recorded a liability of $5,000
and $5,000, respectively, for warranties, which is included in accrued liabilities in the accompanying balance sheet.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Accounts Payable and Accrued Expenses</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts payable and accrued expenses are carried
at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the fiscal year
that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of these goods and
services.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Fair Value of Financial Instruments</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fair value is defined as the price that would
be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at
the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated
based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.
In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition to defining fair value, the standard
expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs is expanded.
The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable
in the market. Each fair value measurement is reported in one of the three levels and which is determined by the lowest level input
that is significant to the fair value measurement in its entirety.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These levels are:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 - inputs are based upon unadjusted
quoted prices for identical instruments traded in active markets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 - inputs are based upon quoted prices
for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and
model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable
market data for substantially the full term of the assets or liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 - inputs are generally unobservable
and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability.
The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow
models, and similar techniques.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial assets and liabilities measured at
fair value on a recurring basis:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Input</td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30, 2020</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31, 2019</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Level</td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Fair Value</td>
<td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Fair Value</td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 51%; text-align: justify; padding-bottom: 1pt">Derivative Liability</td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="width: 14%; text-align: center; padding-bottom: 1pt">3</td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td>
<td style="border-bottom: black 1pt solid; width: 11%; text-align: right">1,285,625</td>
<td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td>
<td style="border-bottom: black 1pt solid; width: 11%; text-align: right">2,273,269</td>
<td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify; padding-bottom: 2.5pt">Total Financial Liabilities</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">1,285,625</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">2,273,269</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In management’s opinion, the fair value
of convertible notes payable and advances payable is approximate to carrying value as the interest rates and other features of
these instruments approximate those obtainable for similar instruments in the current market. Unless otherwise noted, it is management’s
opinion that the Company is not exposed to significant interest, exchange or credit risks arising from these financial instruments.
As September 30, 2020 and December 31, 2019, the balances reported for cash, accounts receivable, prepaid expenses, accounts payable,
and accrued liabilities, approximate the fair value because of their short maturities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Income Taxes</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company records deferred taxes in accordance
with FASB ASC No. 740, <i>Income Taxes.</i> Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and loss
carryforwards and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected
to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect
of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation
allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of the date of this filing, the Company
is current in filing their tax returns. The last return filed by the Company was December 31, 2019, and the Company has not accrued
any potential penalties or interest from that period forward.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Basic and Diluted
Loss Per Share</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with
ASC Topic 280 – “Earnings Per Share”, the basic loss per common share is computed by dividing net loss available
to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar
to basic loss per common share except that the denominator is increased to include the number of additional common shares that
would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Recent Accounting Pronouncements</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In May 2014, the FASB issued ASU No. 2014-09,
<i>Revenue from Contracts with Customers (Topic 606)</i>, which replaces existing revenue recognition guidance. The updated guidance
requires companies to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition,
the new standard requires that reporting companies disclose the nature, amount, timing and uncertainty of revenue and cash flows
arising from contracts with customers. The Company adopted the standard on January 1, 2018, using a modified retrospective approach,
with the cumulative effect of initially applying the standard recognized in retained earnings at the date of adoption.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2016, the FASB issued ASU 2016-02
(ASC Topic 842), <i>Leases</i>. The ASU amends a number of aspects of lease accounting, including requiring lessees to recognize
operating leases with a term greater than one year on their balance sheet as a right-of-use asset and corresponding lease liability,
measured at the present value of the lease payments. The amendments in this ASU are effective for fiscal years beginning after
December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted the
new lease guidance effective January 1, 2019.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In June 2016, the FASB issued ASU 2016-13,
<i>Financial Instruments – Credit Losses (Topic 326):</i> Measurement of Credit Losses on Financial Instruments. The guidance
requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires the consideration
of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for fiscal
years beginning after December 15, 2019, including interim periods within those fiscal years. The Company adopted the standard
in the first quarter of fiscal 2020 and there was no material impact.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial assets and liabilities measured at
fair value on a recurring basis:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Input</td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30, 2020</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31, 2019</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Level</td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Fair Value</td>
<td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Fair Value</td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 51%; text-align: justify; padding-bottom: 1pt">Derivative Liability</td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="width: 14%; text-align: center; padding-bottom: 1pt">3</td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td>
<td style="border-bottom: black 1pt solid; width: 11%; text-align: right">1,285,625</td>
<td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="width: 3%; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; width: 1%; text-align: left">$</td>
<td style="border-bottom: black 1pt solid; width: 11%; text-align: right">2,273,269</td>
<td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify; padding-bottom: 2.5pt">Total Financial Liabilities</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">1,285,625</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">2,273,269</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Property and equipment consisted of the following at September 30,
2020 and December 31, 2019:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 72%; text-align: left">Computer Equipment</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 10%; text-align: right">18,313</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 10%; text-align: right">18,313</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Leasehold Improvements</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">48,549</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">48,549</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td>Machinery</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">250,762</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">250,762</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 1pt">Vehicles</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">6,717</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">6,717</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td>Total</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">324,341</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">324,341</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(238,978</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(208,139</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 2.5pt">Net</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">85,363</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 2.5pt double"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">116,202</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2020 and December 31, 2019, long term debt was
comprised of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">Long term debt</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="width: 66%; text-align: left">    Equipment lease</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">—</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">1,952</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">    Equipment loan</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">115,614</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">115,614</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td>    Line of credit</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">102,329</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">96,664</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; padding-bottom: 1pt">    Other loans</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">61,588</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">93,657</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Total long term debt</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">279,531</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">307,887</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2020 and December 31, 2019, accrued liabilities
were comprised of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">Accrued liabilities</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="width: 66%; text-align: left">    Accrued wages</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">125,569</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">5,784</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">    Credit card</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">19,893</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">16,659</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">    Customer deposits</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">103,550</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">    Payroll liabilities</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(103</td>
<td style="text-align: left; white-space: nowrap">)</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(644</td>
<td style="text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">    Sales tax payable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">32,740</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">35,740</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="padding-bottom: 1pt">    Warranty</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">5,000</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">5,000</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Total accrued expenses</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">286,649</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">62,539</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Changes in unearned revenue for the periods ended September 30,
2020 and December 31, 2019 were as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 66%; text-align: left">Unearned revenue, beginning of the period</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">1,511,096</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">1,905,346</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">   Billings in excess of revenue during the period</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">316,347</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">536,420</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; padding-bottom: 1pt">   Recognition of unearned revenue in prior periods</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(1,348,598</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(930,670</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Unearned revenue, end of the period</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">478,845</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">1,511,096</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2020 and December 31, 2019, notes payable were
comprised of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">Original</td>
<td> </td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Original</td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Due</td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Interest</td>
<td> </td>
<td style="text-align: center; white-space: nowrap">Conversion</td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Note Amount</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Note Date</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Date</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Rate</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Rate</td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 17%; text-align: left; white-space: nowrap">APG Capital #2</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left"> </td>
<td style="width: 9%; text-align: right">31,500</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">6/25/2018</td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">6/25/2019</td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">12%</td>
<td style="width: 2%"> </td>
<td style="width: 9%; text-align: center">Variable</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left"> </td>
<td style="width: 9%; text-align: right">—</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left"> </td>
<td style="width: 9%; text-align: right">31,500</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">84,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">1/10/2018</td>
<td> </td>
<td style="text-align: center">10/10/2018</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">31,285</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #3</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">175,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">2/6/2018</td>
<td> </td>
<td style="text-align: center">11/6/2018</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">175,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #4</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">90,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">3/6/2018</td>
<td> </td>
<td style="text-align: center">12/6/2018</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">90,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #5</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">100,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">6/14/2018</td>
<td> </td>
<td style="text-align: center">3/14/2019</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">100,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #6</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">75,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">8/13/2018</td>
<td> </td>
<td style="text-align: center">5/13/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">75,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #7</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">10/11/2018</td>
<td> </td>
<td style="text-align: center">7/11/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #8</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,750</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">12/20/2018</td>
<td> </td>
<td style="text-align: center">9/20/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,750</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #9</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">57,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">4/12/2019</td>
<td> </td>
<td style="text-align: center">1/12/2020</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">57,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Auctus Fund #10</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">31,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/22/2020</td>
<td> </td>
<td style="text-align: center">7/22/2020</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">31,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Auctus Fund #11</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">113,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">8/19/2020</td>
<td> </td>
<td style="text-align: center">8/19/2021</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">113,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">CBP #3</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">5/1/2020</td>
<td> </td>
<td style="text-align: center">5/1/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">CBP #4</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/23/2020</td>
<td> </td>
<td style="text-align: center">7/23/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">30,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">EMA Financial #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">50,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">12/15/2017</td>
<td> </td>
<td style="text-align: center">12/15/2018</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">8,474</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">EMA Financial #3</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">100,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">3/5/2018</td>
<td> </td>
<td style="text-align: center">3/5/2019</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">73,305</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">EMA Financial #4</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">10/10/2018</td>
<td> </td>
<td style="text-align: center">7/10/2019</td>
<td> </td>
<td style="text-align: center">24%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">EMA Financial #6</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">80,500</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">8/17/2020</td>
<td> </td>
<td style="text-align: center">5/17/2021</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">80,500</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Emerging Corp Cap #1</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">83,333</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">2/12/2018</td>
<td> </td>
<td style="text-align: center">2/11/2019</td>
<td> </td>
<td style="text-align: center">22%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">34,857</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">74,933</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">Emerging Corp Cap #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">110,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">10/31/2018</td>
<td> </td>
<td style="text-align: center">10/31/2019</td>
<td> </td>
<td style="text-align: center">12%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">110,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">110,000</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="white-space: nowrap">Optempus #1</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/2/2020</td>
<td> </td>
<td style="text-align: center">7/2/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Optempus #2</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/7/2020</td>
<td> </td>
<td style="text-align: center">7/2/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">25,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Power Up Lending #11</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">73,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">4/6/2020</td>
<td> </td>
<td style="text-align: center">4/6/321</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">73,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">Power Up Lending #12</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">5/4/2020</td>
<td> </td>
<td style="text-align: center">5/4/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Power Up Lending #13</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">63,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">6/3/2020</td>
<td> </td>
<td style="text-align: center">6/3/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">63,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; white-space: nowrap">Power Up Lending #14</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">43,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">7/30/2020</td>
<td> </td>
<td style="text-align: center">7/30/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">43,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; white-space: nowrap">Power Up Lending #15</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">9/21/2020</td>
<td> </td>
<td style="text-align: center">9/21/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">53,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="white-space: nowrap">Tri-Bridge #1</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">15,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: center">5/26/2020</td>
<td> </td>
<td style="text-align: center">5/26/2021</td>
<td> </td>
<td style="text-align: center">10%</td>
<td> </td>
<td style="text-align: center">Variable</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">15,000</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 1pt; white-space: nowrap">Tri-Bridge #2</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: left; padding-bottom: 1pt"> </td>
<td style="text-align: right; padding-bottom: 1pt">25,000</td>
<td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">7/24/2020</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">7/24/2021</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">10%</td>
<td style="padding-bottom: 1pt"> </td>
<td style="text-align: center; padding-bottom: 1pt">Variable</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">25,000</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">—</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: right; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">773,357</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">933,247</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td colspan="13" style="text-align: left; padding-left: 17.3pt; white-space: nowrap">Debt discount</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(642,097</td>
<td style="text-align: left; white-space: nowrap">)</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(100,137</td>
<td style="text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td colspan="12" style="text-align: left; padding-bottom: 1pt; padding-left: 17.3pt; white-space: nowrap">Financing costs/Original issue discount</td>
<td style="text-align: right; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(55,356</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(3,726</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td colspan="13" style="text-align: left; padding-bottom: 2.5pt; padding-left: 17.3pt; font-weight: bold; white-space: nowrap">Notes payable, net of discount</td>
<td style="padding-bottom: 2.5pt; font-weight: bold"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold">75,904</td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold; white-space: nowrap"> </td>
<td style="border-bottom: black 2.5pt double; font-weight: bold"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right; font-weight: bold">829,384</td>
<td style="border-bottom: black 2.5pt double; text-align: left; font-weight: bold; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table represents the Company’s
derivative liability activity for the embedded conversion features for convertible notes and warrants for the period ending September
30, 2020 and December 31, 2019:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 66%">Balance, beginning of period</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">2,273,269</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">15,347,154</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Initial recognition of derivative liability</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">3,675,034</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">Conversion of derivative instruments to Common Stock</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(4,960,896</td>
<td style="text-align: left; white-space: nowrap">)</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">(5,077</td>
<td style="text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; padding-bottom: 1pt">Mark-to-Market adjustment to fair value</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">298,218</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(13,068,808</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="padding-bottom: 2.5pt">Balance, end of period</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">1,285,625</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 2.5pt double"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">2,273,269</td>
<td style="border-bottom: black 2.5pt double; text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2020 and December 31, 2019, long term debt was
comprised of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">December 31,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; padding-bottom: 1pt; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2019</td>
<td style="border-bottom: black 1pt solid"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">Long term debt</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="width: 66%; text-align: left">    Equipment lease</td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">—</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td>
<td style="width: 3%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 12%; text-align: right">1,952</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left">    Equipment loan</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">115,614</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">115,614</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td>    Line of credit</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">102,329</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">96,664</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: left; padding-bottom: 1pt">    Other loans</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">61,588</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">93,657</td>
<td style="border-bottom: black 1pt solid; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left">Total long term debt</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">279,531</td>
<td style="text-align: left; white-space: nowrap"> </td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">307,887</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The deferred tax asset and the valuation allowance
consist of the following at September 30, 2020:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td> </td>
<td colspan="2" style="text-align: center; white-space: nowrap">September 30,</td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center; white-space: nowrap"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">2020</td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="width: 86%; text-align: justify">Net operating loss</td>
<td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td>
<td style="width: 10%; text-align: right">3,509,865</td>
<td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: justify">Statutory rate</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">21</td>
<td style="text-align: left; white-space: nowrap">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify">Expected tax recovery</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">737,072</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(737,072</td>
<td style="text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify">Income tax provision</td>
<td> </td>
<td style="text-align: left">$</td>
<td style="text-align: right">—</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td> </td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify">Components of deferred tax asset:</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: justify">Non-capital tax loss carry-forwards</td>
<td> </td>
<td style="text-align: left"> </td>
<td style="text-align: right">737,072</td>
<td style="text-align: left; white-space: nowrap"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
<td style="text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; text-align: left"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">(737,072</td>
<td style="text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.5pt double; text-align: left">$</td>
<td style="border-bottom: black 2.5pt double; text-align: right">—</td>
<td style="text-align: left; padding-bottom: 2.5pt; white-space: nowrap"> </td></tr>
</table>
-177999
-50586
-177999
-50586
-1026700
-1026700
97298
-987447
-616357
616356
632339
-15719
-264
-185
232921
138355
371091
632339244
-263823
-185177
232920612
4000000
129
93090
500000
400000
161202720
161202
-161202
423360
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Organization and Description of Business</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Located
in Grass Valley, CA, BrewBilt is one of the only California companies that custom designs, hand crafts, and integrates processing,
fermentation and distillation processing systems for the craft beer, cannabis and hemp industries using “Best in Class”
American made components integrated with stainless steel processing vessels using only American made steel. Founded in 2014, the
company began in a backyard shop by Jeff Lewis with a vision of creating a profitable company in “Rural America” by
hiring excellent personnel, designing and fabricating products to exceed customer’s expectations and compensating craftsmen
with living wages and profit sharing to financially sustain their families within the community. Mr. Lewis has 15+ years of experience
as a craft beer brewer, a custom tank/vessel designer, fabrication and integration expert and business owner who initially founded
Portland Kettle Works, a nationally recognized manufacturer of craft beer brewing equipment located in the Northwest.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BrewBilt
has been built by having strong relationships with local suppliers of raw materials, equipment and services in California, an aggressive
referral network of satisfied customers nationwide, and an Advisory Board consisting of successful business leaders that provide
valuable product feedback and business expertise to management. The craft brewing & spirits industries continue to grow worldwide.
California is where craft brewing began and now has over 900 operating breweries – being centrally located in this booming
market was a large draw for BrewBilt to locate its manufacturing facility in the Sierra foothills.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All BrewBilt
products are designed and fabricated as “food grade” quality which enables the company to build vessels for food &
beverage processing , the company is now building systems that are pharmaceutical grade for clients involved in distillation for
the cannabis and hemp industries, thus making the revenue potential much greater. BrewBilt buys materials and components mostly
from California suppliers which enables them to closely monitor quality, while the company’s revenues are generated from
sales to customers throughout the country. The company is aggressively pursuing international orders and has held meetings with
the Center for International Trade Development and U.S. Commercial Service to develop international opportunities. Presently, a
great deal of sales interest in coming from Mexico, Japan, Europe, and Australia.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">BrewBilt
competes against a number of companies, most of which are selling mass produced equipment from China made from less costly inferior
quality Chinese steel which often is neither food nor pharmaceutical grade quality. While this broader market is very competitive,
there continues to be little competition and strong market demand for higher quality, custom designed, hand crafted and integrated
systems that BrewBilt produces.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In July
of 2016, BrewBilt moved from the small facility in Nevada City, CA to lease an eight thousand (8,000) square foot manufacturing
facility in Grass Valley, CA. This facility was purchased by BrewBilt in January 2018 and upgraded with substantial tenant improvements.
BrewBilt is prepared to expand again by leasing an additional seventy-six hundred (7,600) square feet in the same facility. BrewBilt
obtains the majority of its leads through customer referrals and from online marketplaces. The company’s website is being
expanded for online sales to include online educational/marketing videos that feature the company and its expanded integrated product
line for the cannabis and hemp industries. BrewBilt has also created distribution sales agreements with individuals and companies
to represent BrewBilt in both the domestic and international markets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The former company, Vet Online Supply Inc,
a Florida corporation, was incorporated on May 31, 2014. Vet Online Supply Inc. manufactured and distributed wholistic CBD based
pet products. On November 22, 2019, Vet Online Supply and Brewbilt Manufacturing (“BrewBilt”) entered into an Agreement
and Plan of Merger (the “Merger Agreement”) and completed a merger, whereby Brewbilt merged with and into Vet Online
Supply, with BrewBilt remaining as the surviving entity (the “Merger”). Under U.S. generally accepted accounting principles,
the merger is treated as a “reverse merger” under the purchase method of accounting, with BrewBilt as the accounting
acquirer.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 21, 2020, the Company filed Articles
of Amendment to change its name to “BrewBilt Manufacturing Inc.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s common stock will continue
to trade on the OTCQB Market under the new Symbol “BBRW,” and the CUSIP number for the Company’s common stock
is now 10756L108. Outstanding stock certificates for shares of the Company are not affected by the name change, and they continue
to be valid and need not be exchanged.</p>
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