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CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Operating Activities    
Net (Loss) $ (2,400,371) $ (758,313)
Adjustments to reconcile net loss to net cash used in operating activities:    
Amortization 4,181 3,483
Depreciation 7,899
Non cash interest expense 64,512 24,152
Stock compensation expense 833,902 198,999
Expenses paid by parent and affiliates 474,047 325,402
Changes in operating assets and liabilities:    
Accounts receivable (143,487) (9,513)
Increase (Decrease) in accounts payable and accrued expenses 53,042 24,552
(Increase) Decrease in prepaid expenses 14,770 (26,000)
(Increase) Decrease in inventory (44,607) (90,810)
Other current assets
(Increase) Decrease in other current assets (32,034)
Net cash flows from operating activities (1,136,112) (340,082)
Investing Activities    
Patent costs (38,512) (12,590)
Purchases of property and equipment (40,394) (2,035)
Capitalized software expenditures (18,848) (36,000)
Net cash flows from investing activities (97,754) (50,625)
Financing Activities    
Proceeds from issuance of shares net of offering expenses 399,364
Collection of stock subscription receivable 6,684 40,765
Payment of deferred offering cost (62,667)
Proceeds from related party convertible debt 1,245,000 106,000
Repayment of related party agreements (52,801)
Repayments of Amounts Due to Parent and Affiliates (4,000)
Net cash flows from financing activities 1,189,017 489,328
Net Change In Cash (44,849) 98,621
Cash at Beginning of Period 79,727 27,023
Cash at End of Period 34,878 125,644
Significant Non-Cash Transaction    
Expenses paid for by Parent reported as increase in Due to Parent and Affiliates and related party convertible debt 474,047 325,402
Shares issued from conversion of related party convertible debt $ 778,500