PROPERTY AND EQUIPMENT

6 Months Ended

12 Months Ended

Jul. 04, 2021

Jan. 03, 2021

PROPERTY AND EQUIPMENT

NOTE 2 - PROPERTY AND EQUIPMENT

NOTE 2 – PROPERTY AND EQUIPMENT

Property and equipment consisted of the following at:

	July 4, 2021			January 3, 2021
Land	$	485,239		$	485,239
Equipment		2,555,874			2,497,576
Buildings		1,313,669			1,306,896
Total property and  equipment		4,354,782			4,289,711
Accumulated depreciation		(2,508,831	)		(2,398,503	)
Less - property held for sale		(258,751	)		(258,751	)
Net property and equipment	$	1,587,200		$	1,632,457

Depreciation expense for the 26-week periods in 2021 and 2020 was $112,261 and $90,070, respectively.