XML 17 R6.htm IDEA: XBRL DOCUMENT v3.23.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:    
Net income $ 200,701 $ 290,339
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities:    
Depreciation and amortization expense 78,696 102,830
Imputed interest on related party debt 37,984 37,983
Stock-based compensation 0 41,668
Forgiveness of debt (176,441) (174,420)
Changes in operating assets and liabilities:    
Accounts receivable (3,705) (1,699)
Prepaid expenses and other current assets (987) 146
Other assets 3,450 (1,453)
Accounts payable 24,227 1,583
Accrued expenses 7,047 8,577
Other current and noncurrent liabilities (5,640) (5,474)
Net cash provided by operating activities 165,332 300,080
Cash flows from investing activities:    
Capitalized software costs (167,015) (203,624)
Net cash used by investing activities (167,015) (203,624)
Cash flows from financing activities:    
Proceeds from notes payable 0 174,421
Payments on notes payable (9,980) (9,690)
Net cash (used) provided by financing activities (9,980) 164,731
Net change in cash (11,663) 261,187
Cash at the beginning of the year 752,826 491,639
Cash at the end of the year 741,163 752,826
Supplemental disclosure:    
Cash paid for income taxes 7,555 6,803
Cash paid for interest $ 840 $ 1,124