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Consolidated Statements of Cash Flows - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Cash flows from operating activities:    
Net income $ 131,109 $ 188,535
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Depreciation 9,379 4,195
Bad debt provision 230 4,783
Noncash interest on investments (99,816) 0
Changes in operating assets and liabilities:    
(Increase) decrease in accounts receivable (62,971) 120,930
Increase in deferred rent assets 0 (14,298)
Decrease in prepaid expenses 5,157 14,997
Increase in taxes receivable 0 (35,620)
Increase in other assets (508) (6,602)
(Decrease) increase in accounts payable (35,700) 16,938
(Decrease) increase in accrued expenses (44,988) 51,076
Increase in unearned revenue 5,563 5,243
Increase in income tax payable 51,163 109,193
Net cash provided by (used in) operating activities (41,382) 459,370
Cash flows from investing activities:    
Purchase of furniture and office equipment (209) (6,133)
Net cash used in investing activities (209) (6,133)
Cash flows from financing activities:    
Net cash provided by financing activities 0 0
Net increase (decrease) in cash (41,591) 453,237
Cash at beginning of period 2,036,432 10,085,372
Cash at end of period 1,994,841 10,538,609
Cash paid for:    
Interest 0 0
Income taxes $ 0 $ 63,000