Electronic Systems Technology, Inc. Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 1,035,311	$ 308,110
Certificates of deposit	250,000	499,999
Accounts receivable, net	161,296	288,884
Inventories	491,773	631,707
Prepaid expenses	23,342	28,087
Accrued interest receivable	814	4,659
Total current assets	1,962,536	1,761,446
Property and equipment, net of depreciation	2,867	5,445
Right to use - Lease, net of amortization	47,414	65,230
Total assets	2,012,817	1,832,121
Current liabilities
Accounts payable	26,259	21,113
Accrued wages and bonus	57,346	2,699
Accrued vacation pay	24,592	17,631
Lease liability, current portion	38,439	36,753
Other accrued liabilities	8,947	6,720
CARES Act loan payable	19,619	0
Total current liabilities	175,202	84,916
Total liabilities	314,907	285,263
Stockholders' equity
Common stock, $0.001 par value 50,000,000 shares authorized 4,946,502 and 4,946,502 shares issued and outstanding respectively	4,947	4,947
Additional paid-in capital	931,442	931,442
Retained earnings	761,521	610,469
Total stockholders' equity	1,697,910	1,546,858
Total liabilities and stockholders' equity	2,012,817	1,832,121
Long-term liabilities
CARES Act loan payable	130,255	171,712
Lease liability	9,450	28,635
Total Long-term liabilities	$ 139,705	$ 200,347