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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Cash flows from operating activities:    
Net income (loss) $ 221,939 $ (200,996)
Adjustments to reconcile net income (loss) to net cash provided by (used by) operating activities:    
Depreciation and amortization 77,162 76,664
Imputed interest expense 28,409 28,514
Stock-based compensation 31,251 31,250
Loss on disposal of assets 0 801
Forgiveness of debt (174,420) 0
Changes in operating assets and liabilities:    
Accounts receivable (2,224) (2,197)
Prepaid expenses and other current assets (2,742) 4,146
Accounts payable (3,915) (10,797)
Accrued expenses 19,750 44,123
Other current liabilities (4,090) (20,370)
Net cash provided by (used by) operating activities 191,120 (48,862)
Cash flows from investing activities:    
Capitalized software costs (136,474) 0
Purchase of property and equipment 0 (46,609)
Net cash used by investing activities (136,474) (46,609)
Cash flows from financing activities:    
Proceeds from notes payable 174,421 374,645
Payments on notes payable (7,241) (4,651)
Net cash provided by financing activities 167,180 369,994
Net increase in cash 221,826 274,523
Cash at the beginning of the period 491,639 254,776
Cash at the end of the period 713,465 529,299
Supplemental disclosure:    
Cash paid for income taxes 800 0
Cash paid for interest expense $ 275 $ 756