Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating Activities
Net income	$ 508,400	$ 754,900
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	21,500	10,800
Bad debt expense	7,000
Deferred income taxes	(47,400)	(61,400)
Other assets	439,200	193,200
Other liabilities	(69,500)	174,300
Common stock issued for services		25,400
Net income adjusted for non-cash operating activities	859,200	1,097,200
(Increase) decrease in assets
Accounts receivable	64,500	(773,300)
Inventory	(196,900)	5,600
Prepaid and other	37,200	(91,400)
Increase (decrease) in liabilities
Accounts payable and accrued expenses	(45,500)	108,700
Income taxes	(16,100)	13,800
Total increase (decrease) in operating capital	(156,800)	(736,600)
Net cash provided by operating activities	702,400	360,600
Investing Activities
Additions to fixed assets	(38,600)	(73,400)
Net cash used in investing activities	(38,600)	(73,400)
Financing Activities
Exercise of warrants	11,000
Net cash provided by financing activities	11,000
Increase in cash	674,800	287,200
Cash
Beginning of year	688,000	400,800
End of year	1,362,800	688,000
Cash paid for taxes	45,500	100,000
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Operating lease right of use - building		241,100
Operating lease liability		(241,100)
Accumulated depreciation and amortization	123,800	1,800
Furniture, fixtures and equipment	(123,800)	(1,800)
Convertible debentures	97,900	30,400
Accrued expenses	46,100	12,300
Common stock	(57,600)	(17,100)
Paid-in capital	$ (86,400)	$ (25,600)