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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Cash flows from operating activities:    
Net income $ 49,474 $ 47,795
Adjustments to reconcile net income to net cash flows from operating activities:    
Depreciation 7,231 7,605
Loss on disposal of equipment 660
Changes in assets and liabilities:    
Accounts receivable (487,935) (109,639)
Unbilled receivables 48,472
Prepaid expenses and other current assets (74,110) (11,640)
Accounts payable and accrued expenses (16,923) (109,774)
Unearned revenues 55,340 66,195
Deferred tax liabilities 23,414 17,678
Net cash flows used in operating activities (394,377) (91,780)
Cash flows from investing activities:    
Purchases of property and equipment (1,534) (3,219)
Net cash flows used in investing activities (1,534) (3,219)
Cash flows from financing activities:    
Collection of related party advance 6,589
Net cash flows provided by financing activities 6,589
Net change in cash and cash equivalents (395,911) (88,410)
Cash and cash equivalents at beginning of period 742,173 861,371
Cash and cash equivalents at end of period 346,262 772,961
Supplemental disclosure of cash flow information:    
Income taxes paid
Interest paid $ 828