SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

First America Resources Corp. – ‘10-Q’ for 12/31/20 – ‘EX-101.CAL’

On:  Wednesday, 2/10/21, at 1:10pm ET   ·   For:  12/31/20   ·   Accession #:  1477932-21-724   ·   File #:  333-175482

Previous ‘10-Q’:  ‘10-Q’ on 11/5/20 for 9/30/20   ·   Next:  ‘10-Q’ on 5/11/21 for 3/31/21   ·   Latest:  ‘10-Q/A’ on 4/12/24 for 9/30/23

Find Words in Filings emoji
 
  in    Show  and   Hints

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/10/21  First America Resources Corp.     10-Q       12/31/20   35:1.1M                                   Discount Edgar/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    173K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     16K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     12K 
10: R1          Cover                                               HTML     43K 
11: R2          Balance Sheet                                       HTML     44K 
12: R3          Balance Sheet (Parenthetical)                       HTML     20K 
13: R4          Statement of Operations (Unaudited)                 HTML     48K 
14: R5          Statement of Changes in Stockholders' Deficit       HTML     30K 
                (Unaudited)                                                      
15: R6          Statement of Cash Flows (Unaudited)                 HTML     43K 
16: R7          Business Description                                HTML     17K 
17: R8          Significant Accounting Policies                     HTML     27K 
18: R9          Related Party Transactions                          HTML     19K 
19: R10         Shareholders' Equity                                HTML     14K 
20: R11         Going Concern                                       HTML     16K 
21: R12         Income Taxes                                        HTML     23K 
22: R13         Significant Accounting Policies (Policies)          HTML     51K 
23: R14         Related Party Transactions (Tables)                 HTML     16K 
24: R15         Income Taxes (Tables)                               HTML     24K 
25: R16         Significant Accounting Policies (Details            HTML     17K 
                Narrative)                                                       
26: R17         Related Party Transactions (Details)                HTML     19K 
27: R18         Related Party Transactions (Details Narrative)      HTML     28K 
28: R19         Shareholders Equity (Details Narrative)             HTML     20K 
29: R20         Going Concern (Details Narrative)                   HTML     15K 
30: R21         Income Taxes (Details)                              HTML     20K 
31: R22         Income Taxes (Details 1)                            HTML     18K 
32: R23         Income Taxes (Details Narrative)                    HTML     17K 
34: XML         IDEA XML File -- Filing Summary                      XML     55K 
33: EXCEL       IDEA Workbook of Financial Reports                  XLSX     32K 
 4: EX-101.INS  XBRL Instance -- fstj-20201231                       XML    243K 
 7: EX-101.CAL  XBRL Calculations -- fstj-20201231_cal               XML     54K 
 9: EX-101.DEF  XBRL Definitions -- fstj-20201231_def                XML     66K 
 6: EX-101.LAB  XBRL Labels -- fstj-20201231_lab                     XML    248K 
 8: EX-101.PRE  XBRL Presentations -- fstj-20201231_pre              XML    194K 
 5: EX-101.SCH  XBRL Schema -- fstj-20201231                         XSD     54K 
35: ZIP         XBRL Zipped Folder -- 0001477932-21-000724-xbrl      Zip     36K 


‘EX-101.CAL’   —   XBRL Calculations — fstj-20201231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" standalone="yes" encoding="windows-1252"?>
<!-- XBRL Document Created with XBRLMaster -->
<!-- Version: 2.3.08 -->
<!-- Based on XBRL 2.1 -->
<!-- Date of creation: 02-08-2021 -->
<!-- Software architectural design and coding: Dipendra K. Singh -->
<!-- Copyright (c) 2021 I-NET Business Solutions, Inc. All Rights Reserved. -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<link:roleRef roleURI="http://fstj.com/role/Cover" xlink:href="fstj-20201231.xsd#Cover" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/BalanceSheet" xlink:href="fstj-20201231.xsd#BalanceSheet" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/BalanceSheetParenthetical" xlink:href="fstj-20201231.xsd#BalanceSheetParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/StatementOfOperationsUnaudited" xlink:href="fstj-20201231.xsd#StatementOfOperationsUnaudited" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/StatementOfChangesInStockholdersDeficitUnaudited" xlink:href="fstj-20201231.xsd#StatementOfChangesInStockholdersDeficitUnaudited" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/StatementOfCashFlowsUnaudited" xlink:href="fstj-20201231.xsd#StatementOfCashFlowsUnaudited" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/BusinessDescription" xlink:href="fstj-20201231.xsd#BusinessDescription" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/SignificantAccountingPolicies" xlink:href="fstj-20201231.xsd#SignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/RelatedPartyTransactions" xlink:href="fstj-20201231.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/ShareholdersEquity" xlink:href="fstj-20201231.xsd#ShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/GoingConcern" xlink:href="fstj-20201231.xsd#GoingConcern" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/IncomeTaxes" xlink:href="fstj-20201231.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/SignificantAccountingPoliciesPolicies" xlink:href="fstj-20201231.xsd#SignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/RelatedPartyTransactionsTables" xlink:href="fstj-20201231.xsd#RelatedPartyTransactionsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/IncomeTaxesTables" xlink:href="fstj-20201231.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/SignificantAccountingPoliciesDetailsNarrative" xlink:href="fstj-20201231.xsd#SignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/RelatedPartyTransactionsDetails" xlink:href="fstj-20201231.xsd#RelatedPartyTransactionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="fstj-20201231.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/ShareholdersEquityDetailsNarrative" xlink:href="fstj-20201231.xsd#ShareholdersEquityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/GoingConcernDetailsNarrative" xlink:href="fstj-20201231.xsd#GoingConcernDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/IncomeTaxesDetails" xlink:href="fstj-20201231.xsd#IncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/IncomeTaxesDetails1" xlink:href="fstj-20201231.xsd#IncomeTaxesDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://fstj.com/role/IncomeTaxesDetailsNarrative" xlink:href="fstj-20201231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/Cover" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/BalanceSheet" xlink:title="000002 - Statement - BALANCE SHEET">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="fstj-20201231.xsd#fstj_LoanFromOfficers" xlink:label="loc_fstjLoanFromOfficers"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_fstjLoanFromOfficers" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/BalanceSheetParenthetical" xlink:title="000003 - Statement - BALANCE SHEET (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/StatementOfOperationsUnaudited" xlink:title="000004 - Statement - STATEMENT OF OPERATIONS (UNAUDITED)">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaapCostOfGoodsAndServicesSold"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfGoodsAndServicesSold" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InvestmentIncomeNet" xlink:label="loc_us-gaapInvestmentIncomeNet"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherIncome" xlink:to="loc_us-gaapInvestmentIncomeNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1"/>
<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOtherIncome" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit"/>
<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/StatementOfChangesInStockholdersDeficitUnaudited" xlink:title="000005 - Statement - STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (UNAUDITED)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/StatementOfCashFlowsUnaudited" xlink:title="000006 - Statement - STATEMENT OF CASH FLOWS (UNAUDITED)">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProceedsFromContributedCapital" xlink:label="loc_us-gaapProceedsFromContributedCapital"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromContributedCapital" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/BusinessDescription" xlink:title="000007 - Disclosure - BUSINESS DESCRIPTION"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/SignificantAccountingPolicies" xlink:title="000008 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/RelatedPartyTransactions" xlink:title="000009 - Disclosure - RELATED PARTY TRANSACTIONS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/ShareholdersEquity" xlink:title="000010 - Disclosure - SHAREHOLDERS' EQUITY"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/GoingConcern" xlink:title="000011 - Disclosure - GOING CONCERN"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/IncomeTaxes" xlink:title="000012 - Disclosure - INCOME TAXES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/SignificantAccountingPoliciesPolicies" xlink:title="000013 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/RelatedPartyTransactionsTables" xlink:title="000014 - Disclosure - RELATED PARTY TRANSACTIONS (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/IncomeTaxesTables" xlink:title="000015 - Disclosure - INCOME TAXES (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/SignificantAccountingPoliciesDetailsNarrative" xlink:title="000016 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/RelatedPartyTransactionsDetails" xlink:title="000017 - Disclosure - RELATED PARTY TRANSACTIONS (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="000018 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/ShareholdersEquityDetailsNarrative" xlink:title="000019 - Disclosure - SHAREHOLDERS EQUITY (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/GoingConcernDetailsNarrative" xlink:title="000020 - Disclosure - GOING CONCERN (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/IncomeTaxesDetails" xlink:title="000021 - Disclosure - INCOME TAXES (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/IncomeTaxesDetails1" xlink:title="000022 - Disclosure - INCOME TAXES (Details 1)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://fstj.com/role/IncomeTaxesDetailsNarrative" xlink:title="000023 - Disclosure - INCOME TAXES (Details Narrative)"/>
</link:linkbase>

Top
Filing Submission 0001477932-21-000724   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Sat., May 4, 9:49:13.1pm ET