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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 1,115,060 $ 522,863
Less non-cash expenses included in net income:    
Depreciation, depletion and amortization expense 3,885 16,852
Deferred income tax expense (111,255)
Gain on sale of land (881,654) (34,711)
Changes in operating assets and liabilities:    
Increase (decrease) in current assets 7,968 (77,551)
Increase (decrease) in current liabilities (3,697) 88,055
Net cash provided by operating activities 241,562 404,253
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchases of certificates of deposit (3,145,000) (3,132,890)
Proceeds from maturity of certificates of deposit 2,662,890 3,610,000
Purchases of mutual funds (244,825)
Purchases of fixed assets (55,438) (155,285)
Proceeds from the sale of fixed assets 982,242 39,388
Net cash provided by investing activities 199,869 361,213
CASH FLOWS FROM FINANCING ACTIVITIES    
Dividends paid (233,099) (194,250)
Net cash used in financing activities (233,099) (194,250)
NET INCREASE IN CASH AND RESTRICTED CASH 208,332 571,216
Cash and restricted cash, beginning of the period 1,652,404 1,081,188
Cash and restricted cash, end of the period 1,860,736 1,652,404
SUPPLEMENTAL CASH FLOW INFORMATION    
Cash paid for interest
Cash paid for income taxes $ 355,387 $ 169,500