Note 5 - Valuation Accounts

12 Months Ended

Dec. 31, 2021

Notes to Financial Statements

Allowance for Credit Losses [Text Block]

Note 5. Valuation Accounts

Valuation and allowance accounts included the following at December 31:

			Net Charged
	Balance		to							Balance End
	Beginning of		Costs and							of
	Year		Expenses		Transfers		Net Write-Off			Year
2021
Allowance for doubtful accounts	$	205,522	$	151,951	$	—	$	(38,473	)	$	319,000
Reserve for processing losses		515,199		132,000		—		(23,705	)		623,494
2020
Allowance for doubtful accounts	$	123,165	$	96,000	$	—	$	(13,643	)	$	205,522
Reserve for processing losses		506,153		132,000		—		(122,954	)		515,199