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Statements of Cash Flows - USD ($)
6 Months Ended
Jun. 30, 2022
Jun. 30, 2021
OPERATING ACTIVITIES    
Net loss $ (135,890) $ (89,576)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation and amortization 1,504 271
Options issued for services 13,103 13,874
Gain on extinguishment of liability 0 (100,655)
Amortization of ROU asset 60,024 0
Write-off of contract asset 13,221 0
Bad Dept Expense 41,000 0
Change in Inventory reserve 18 (88,956)
Changes in operating assets and liabilities    
Accounts receivable 29,525 3,478
Accounts receivable-related parties (1,212) (1,208)
Prepaid expenses 0 (11,164)
Deposits (4,496) (8,088)
Inventory 70,733 146,558
Accounts payable and accrued expenses (2,914) (8,469)
Customer deposits 60,549 (69,571)
Contract liabilities (75,000) 0
Operating lease liability (52,421) 0
Accounts payable-related parties 4,629 7,025
Accrued management compensation 11,923 16,730
Net Cash Used in Operating Activities (47,703) (189,751)
INVESTING ACTIVITIES    
Net Cash Used in Investing Activities 0 0
FINANCING ACTIVITIES    
Payments on note payable 0 (326)
Proceeds from (payments on) note payable-related party (5,441) 50,000
Proceeds from loans payable - SBA 0 100,000
Net Cash (Used in) Provided by Financing Activities (5,441) 149,674
NET CHANGE IN CASH (53,144) (40,077)
CASH AT BEGINNING OF YEAR 59,674 60,729
CASH AT END OF PERIOD 6,530 20,652
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS    
Interest 5,048 8,716
Income taxes $ 800 $ 800