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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
CASH FLOWS FROM OPERTING ACTIVITIES    
Net income $ 672,236 $ 892,977
Adjustments to reconcile net income to net cash provided by operating activities    
Depreciation and amortization 15,741 10,213
Loss on disposal of assets 5,205 0
Noncash lease expense 122,784 112,812
Deferred tax expense 38,359 300,838
Stock options and warrants expense 11,428 8,790
Provision for uncollectible accounts receivable (506) 1,024
Changes in operating assets and liabilities    
Accounts receivable 29,029 (380)
Prepaid expenses and other assets (9,405) 214
Accounts payable (34,149) 2,943
Accrued and other liabilities (49,375) 73,969
Deferred revenue 95,801 128,467
Operating lease liability (122,784) (112,812)
Net cash provided by operating activities 774,364 1,419,055
CASH FLOWS FROM INVESTING ACTIVITIES    
Cash paid for property and equipment (49,519) (5,847)
Net cash used in investing activities (49,519) (5,847)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from exercise of options 27,324 2,066
Proceeds from issuance of preferred stock for company liability 50,000 0
Payment of dividends payable - Preferred Stock (51,143) (168,079)
Payment of dividends payable - Common Stock (652,587) 0
Net cash used in financing activities (626,406) (166,013)
NET INCREASE IN CASH AND CASH EQUIVALENTS 98,439 1,247,195
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Beginning Balance 2,655,112 1,407,917
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Ending Balance 2,753,551 2,655,112
Cash Flow, Noncash Investing and Financing Activities Disclosure    
Preferred stock issued to satisfy a related party liability 50,000 0
Amortization of increasing dividend rate preferred stock discount 2,430 3,596
Preferred stock dividend declared $ 61,826 $ 51,143