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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Cash flows from operating activities:    
Net loss $ (119,285) $ (247,239)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Provision for bad debts, net of recoveries 0 12,323
Depreciation expense 10,959 10,815
Changes in operating assets and liabilities:    
Accounts receivable 180,306 650,514
Prepaid expenses and other assets 0 12,314
Accounts payable and accrued liabilities (36,037) (32,096)
Net cash provided by operating activities 35,943 406,631
Cash flows from financing activities:    
Proceeds of Paycheck Protection Program loan 0 64,097
Payments of note payable to a bank 0 (460,000)
Payments of note payable to shareholder (60,000) (65,000)
Net cash used in financing activities (60,000) (460,903)
Net decrease in cash and cash equivalents (24,057) (54,272)
Cash and cash equivalents at beginning of period 41,655 110,587
Cash and cash equivalents at end of period 17,598 56,315
Supplementary disclosure of cash flow information:    
Interest paid 20,569 18,433
Income taxes 0 0
Non-cash investing and financing activities:    
Exchange of note payable to a bank for note payable to shareholder $ 0 $ 610,000