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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
OPERATING ACTIVITIES    
Net income $ 1,613,005 $ 1,624,453
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Depreciation 1,065 7,879
Deferred income taxes 10,000 340,000
Provision for credit losses 46,934 87,627
Stock issued for services to non-employee 7,621 0
Stock compensation expense 139,226 218,993
Accrued interest on short-term investment (2,805)
Changes in operating assets and liabilities:    
Accounts receivable 344,803 (2,173,710)
Inventory (1,343,983) 22,183
Prepaid expenses 52,368 382,270
Net investment in sales type leases 57,686 (58,911)
Accounts payable, accrued expenses and other (109,922) 153,641
Payroll liabilities (10,665) (15,705)
Customer deposits (699,817) (90,378)
Income tax receivable and payable 289,424 (562,220)
Net cash provided by (used) in operating activities 394,940 (63,878)
INVESTING ACTIVITIES    
Capital expenditures (39,422) 0
Purchase of short-term investment (1,500,000)
Capitalized software development costs (16,691) 0
Net cash used in investing activities (1,556,113) 0
FINANCING ACTIVITIES    
Proceeds from employee stock options 3,010 0
Payment of dividends (138,989) (95,112)
Net cash used in financing activities (135,979) (95,112)
NET DECREASE IN CASH AND CASH EQUIVALENTS (1,297,152) (158,990)
CASH AND CASH EQUIVALENTS    
Beginning of year 4,786,923 4,945,913
End of year 3,489,771 4,786,923
Non-cash investing and financing activities:    
Treasury stock cost related to compensation $ 10,391 $ 0