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Condensed Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
OPERATING ACTIVITIES    
Net income $ 971,489 $ 782,239
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 14,889 9,675
Deferred income taxes 187,000 153,000
Provision of credit losses 16,775 (3,671)
Stock compensation expense 15,269 19,477
Accrued interest on short-term investments 0 (40,556)
Noncash operating lease expense, net 1,506 4,020
Changes in operating assets and liabilities:    
Accounts receivable (780,464) (301,941)
Inventory 300,083 323,390
Prepaid expenses (339,592) 64,665
Net investment in sales type leases 18,138 17,767
Accounts payable, accrued expenses (150,991) (20,677)
Customer deposits 99,488 (403,148)
Income tax receivable and payable 90,500 130,570
Net cash provided by operating activities 444,090 734,810
INVESTING ACTIVITIES    
Proceeds from short-term investments 0 2,570,085
Net cash provided by investing activities 0 2,570,085
FINANCING ACTIVITIES    
Payment of dividends (557,010) (92,789)
Net cash used in financing activities (557,010) (92,789)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (112,920) 3,212,106
CASH AND CASH EQUIVALENTS    
Beginning of period 8,235,788 2,257,696
End of period 8,122,868 5,469,802
Supplemental cash flow information:    
Cash paid for income taxes 8,500 0
Common Stock Issued out of Treasury Stock [Member]    
Non-cash investing and financing activities:    
Common stock issued out of treasury stock for settlement of accrued liabilities $ 5,061 $ 13,960