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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Cash flows from operating activities:    
Net income $ 156,968 $ 221,939
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 75,481 77,162
Imputed interest expense 28,410 28,409
Stock-based compensation 0 31,251
Forgiveness of debt (176,441) (174,420)
Changes in operating assets and liabilities:    
Accounts receivable (2,263) (2,224)
Prepaid expenses and other current assets (766) (2,742)
Accounts payable 21,230 (3,915)
Accrued expenses 8,520 19,750
Other (764) (4,090)
Net cash provided by operating activities 110,375 191,120
Cash flows from investing activities:    
Capitalized software costs (112,165) (136,474)
Net cash used by investing activities (112,165) (136,474)
Cash flows from financing activities:    
Proceeds from notes payable 0 174,421
Payments on notes payable (7,459) (7,241)
Net cash (used) provided by financing activities (7,459) 167,180
Net (decrease) increase in cash (9,249) 221,826
Cash at the beginning of the period 752,826 491,639
Cash at the end of the period 743,577 713,465
Supplemental disclosure:    
Cash paid for income taxes 2,737 800
Cash paid for interest expense $ 657 $ 275