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INCOME TAX (Schedule of Effective Income Tax Rate Reconciliation) (Details) - USD ($)
12 Months Ended
Jul. 31, 2021
Jul. 31, 2020
Income Tax Disclosure [Abstract]    
Income (loss) before income taxes $ 239,032 $ (1,261,005)
Paycheck Protection Program Loan Forgiveness (722,726)
Other-net (21,690) (16,158)
Adjusted pre-tax income (loss) $ (505,384) $ (1,277,163)
Statutory rate 21.00% 21.00%
Income tax provision (benefit) at statutory rate $ (106,131) $ (268,204)
State deferred income taxes (benefit) (51,000) (108,000)
Other-net (1,869) 21,204
Income tax provision (benefit) $ (159,000) $ (355,000)