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Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Cash Flows from Operating Activities:    
Net Income $ 102,364 $ 285,398
Less non-cash expenses included in net income:    
Depreciation, depletion and amortization 1,751
Deferred income tax expense 68,341
Gain on sale of land (172,352)
Change in operating assets and liabilities:    
Increase in current assets (86,066) (14,331)
Increase in current liabilities 97,324 30,941
Net cash provided from operating activities 115,373 197,997
Cash Flows from Investing Activities:    
Purchases (730,000) (1,404,000)
Maturity proceeds 1,200,000 1,440,000
Purchases (326,254) (21,535)
Sales proceeds 185,623
Proceeds held in 1031 trust account (187,500)
Net cash provided from investing activities 143,746 12,588
Cash Flows from Financing Activities:    
Dividends reversion (paid) 6,507 (194,250)
Net cash from (used in) financing activities 6,507 (194,250)
Net increase in cash and cash equivalents 265,626 16,335
Cash and cash equivalents:    
Beginning 2,767,424 5,225,594
Ending 3,033,050 5,241,929
Supplemental disclosures of cash flow information:    
Interest
Income taxes $ 9,920 $ 13,577