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Property and Equipment
3 Months Ended
Mar. 31, 2023
Property, Plant and Equipment [Abstract]  
Property and Equipment [Text Block]

Note 5 - Property and Equipment

A summary of the Company's property and equipment as of March 31, 2023 and December 31, 2022 is as follows:

  Estimated
Useful Life
(Years)
  March 31,
2023
    December 31,
2022
 
               
Land   $ 70,000   $ 70,000  
Building 39   804,095     768,338  
Furniture and equipment 3 to 5   763,845     754,969  
      1,637,940     1,593,307  
Less accumulated depreciation     (387,257 )   (326,517 )
Property and equipment, net   $ 1,250,683   $ 1,266,790  

During the three months ended March 31, 2023 and 2022, the Company incurred depreciation expense of $60,740 and $30,593, respectively.