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Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Cash flows from operating activities:    
Net income (loss) $ 60,299 $ (132,448)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Depreciation and amortization 107,626 61,584
Deferred tax expense 2,921 2,170
Share-based compensation expense 10,398 14,577
Changes in assets and liabilities:    
(Increase) decrease in receivables on government contracts (109,406) 691,051
(Increase) in prepaid expenses and other current assets (15,708) (239,356)
Increase (decrease) in accrued payroll and payroll taxes 55,427 (366,859)
Increase (decrease) in accounts payable and accrued expenses 60,651 (265,904)
(Decrease) in accrued warranty expense (52,888)
Increase (decrease) in deferred revenue 8,250 (4,651)
(Decrease) in long-term liabilities (1,610) (1,542)
Net cash provided by (used in) operating activities 178,848 (294,266)
Cash flows from investing activities:    
Payments related to intangible assets (1,617) (233)
Purchase of property and equipment (6,115) (32,127)
Net cash used in investing activities: (7,732) (32,360)
Cash flows from financing activities:    
Proceeds from term loan 753,300
Repayment of term loan (753,300)
Borrowings from line of credit-bank 260,000
Exercise of stock options 4,000
Net cash provided by financing activities: 260,000 4,000
Net increase (decrease) in cash and cash equivalents 431,116 (322,626)
Cash and cash equivalents, beginning of period 1,621,309 2,206,749
Cash and cash equivalents, end of period 2,052,425 1,884,123
Cash paid for income taxes $ 56,289 $ 121,000