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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
OPERATING ACTIVITIES    
Net income $ 1,626,620 $ 1,576,428
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 41,370 21,099
Deferred income taxes 207,000 113,000
Provision of credit losses (827) 5,108
Stock issued for services to non-employee 0 2,700
Stock compensation expense 105,183 122,441
Accrued interest on short-term investments 0 (124,939)
Noncash operating lease expense, net 29,013 44,755
Gain on sale of equipment (350) (18,000)
Changes in operating assets and liabilities:    
Accounts receivable 170,613 (358,981)
Inventory 320,210 968,479
Prepaid expenses 97,513 (169,881)
Net investment in sales type leases 14,134 55,149
Accounts payable and accrued expenses 70,861 (164,326)
Payroll liabilities 0 75,606
Increase (Decrease) in Contract with Customer, Liability (756,851) 84,797
Income tax receivable and payable (118,008) (215,382)
Net cash provided by operating activities 1,806,481 2,018,053
INVESTING ACTIVITIES    
Capital expenditures (31,114) (129,075)
Proceeds from sale of equipment 350 18,000
Purchase of short-term investment 0 (6,561,614)
Proceeds from short-term investments 4,627,744 3,561,614
Capitalized software development costs (61,989) 0
Net cash provided by (used in) investing activities 4,534,991 (3,111,075)
FINANCING ACTIVITIES    
Proceeds from exercise of employee of stock options 7,860 0
Payment of dividends (371,240) (139,053)
Net cash used in financing activities (363,380) (139,053)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 5,978,092 (1,232,075)
CASH AND CASH EQUIVALENTS    
Beginning of year 2,257,696 3,489,771
End of year 8,235,788 2,257,696
Supplemental cash flow information:    
Cash paid for income taxes 373,008 634,882
Common Stock Issued out of Treasury Stock [Member]    
Non-cash investing and financing activities:    
Stock Issued 13,960 0
Treasury Stock Issued to Employees [Member]    
Non-cash investing and financing activities:    
Stock Issued $ 0 $ 773