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Condensed Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
OPERATING ACTIVITIES    
Net income $ 335,861 $ 1,261,840
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation 0 2,952
Deferred income taxes (43,000) 72,000
Stock compensation expense 25,224 13,707
Changes in operating assets and liabilities:    
Accounts receivable 528,445 (679,505)
Inventory (163,814) 273,928
Prepaid expenses (36,658) (213,587)
Net investment in sales type leases 11,041 9,622
Accounts payable, accrued expenses and other 10,056 (66,854)
Payroll liabilities 40,387 (13,685)
Customer deposits (407,924) (266,500)
Income tax receivable and payable 132,400 319,950
Net cash provided by operating activities 432,017 713,868
NET INCREASE IN CASH AND CASH EQUIVALENTS 432,017 713,868
CASH AND CASH EQUIVALENTS    
Beginning of period 4,786,923 4,945,913
End of period 5,218,940 5,659,781
Non-cash investing and financing activities:    
Treasury stock cost related to compensation 7,542 0
Supplemental cash flow information:    
Operating cash outflow for operating leases $ 14,508 $ 15,340