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STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
OPERATING ACTIVITIES    
Net income (loss) $ 142,851 $ (399,271)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Depreciation and amortization 22,473 10,089
Deferred income taxes 294,000 (281,947)
Allowance for doubtful accounts 14,869 84,318
Gain on disposal of assets 0 (6,000)
Stock issued for services 16,500 22,420
Changes in operating assets and liabilities:    
Accounts receivable (179,307) (1,248,274)
Inventory (187,096) 237,606
Prepaid expenses and other assets (64,698) (934,543)
Accounts payable and accrued expenses 60,101 204,633
Payroll liabilities (1,644) (31,282)
Deferred revenue (152,236) 1,798,556
Income taxes receivable (107,755) (161,458)
Net cash used in operating activities (141,942) (705,153)
INVESTING ACTIVITIES    
Capital expenditures 0 (20,540)
Net cash used in investing activities 0 (20,540)
FINANCING ACTIVITIES    
Payments on note payable (8,119) (1,269)
Repurchase of common stock (36,355) (192,134)
Net cash used in financing activities (44,474) (193,403)
NET DECREASE IN CASH (186,416) (919,096)
CASH    
Beginning of year 289,105 1,208,201
End of Period 102,689 289,105
Non-cash investing and financing activities:    
Capital Expenditure financed with note payable $ 0 $ 34,580