v3.23.1
Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Operating Activities    
Net income $ 1,813,100 $ 49,400
Adjustments to reconcile net income to net cash provided by (used in) operating activities    
Depreciation and amortization 34,100 30,500
 Net income adjusted for non-cash operating activities 1,847,200 79,900
(Increase) decrease in assets    
Accounts receivable (132,700) 310,000
Inventory (63,700) (97,900)
Prepaid and other 56,700 (62,200)
Long-term receivables (2,230,600) 419,000
Increase (decrease) in liabilities    
Accounts payable and accrued expenses 227,900 (99,800)
Income taxes 287,100 (36,300)
 Total increase in operating capital 263,600 84,500
Net cash provided by (used in) operating activities (8,100) 512,700
Investing Activities    
Additions to fixed assets (800) (31,600)
Net cash used in investing activities (800) (31,600)
Financing Activities    
Issuance of common stock 3,500,000
Exercise of warrants 2,800
Net cash provided by financing activities 3,500,000 2,800
Increase in cash and cash equivalents 3,491,100 483,900
Cash and Cash Equivalents    
Beginning of year 1,846,700 1,362,800
End of year 5,337,800 1,846,700
Cash paid for taxes 38,000
Supplemental Disclosure of Non-Cash Investing and Financing Activities    
Accumulated depreciation and amortization 500 600
Furniture, fixtures and equipment $ (500) $ (600)