12) Capital Stock (Tables)

12 Months Ended

Dec. 31, 2020

Equity [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Earnings per share amounts have been retroactively adjusted for the effect of annual stock dividends. In accordance with GAAP, the basic and diluted earnings per share amounts were calculated as follows:

	2020	2019
Numerator:
Net earnings	$   55,596,613	$   10,893,519
Denominator:
Denominator for basic earnings
per share-weighted-average shares	18,831,991	18,562,056
Effect of dilutive securities
Employee stock options	443,260	127,608
Dilutive potential common shares	443,260	127,608
Denominator for diluted earnings
per share-adjusted weighted-average
shares and assumed conversions	19,275,251	18,689,664
Basic earnings per share	$2.95	$0.59
Diluted earnings per share	$2.88	$0.58