BlockQuarry Corp (BLQC)

[loanranger]

I've resisted the temptation to go back in time to see the origins of their investment, but did see that it increased during 2020.

The Accounts Receivable situation isn't analogous.
APRU had $193K in A/R as of 12/31/20 and sales of $1,806,549 in the quarter, so having A/R of $1,937,190 at the end of the quarter simply means that $62K (193,0000 + 1,806,549 - 1,937,190) have been paid and $1,937,190 have not.
(Irrespective of the math, they obviously have to do better in their collections.)

ISWH had $39K in A/R at 12/31 and $17K in Revenue in the quarter, so the most their A/R could be at 3/31, even if they weren't paid for any revenues, would be $56K (39 + 17). They reported $67K.
I didn't look into it any further, but on its face it's impossible by any method of accounting that I know.