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INCOME TAXES - Schedule of deferred tax assets and liabilities (Details) - USD ($)
Dec. 31, 2021
Dec. 31, 2020
Deferred tax assets:    
Accounts receivable $ 72,900 $ 25,500
Inventory 29,000 29,100
Payroll differences 105,500 95,000
Net operating loss carryforwards 1,023,000 1,023,000
Less valuation allowance (1,023,000) (1,023,000)
Deferred tax assets, net 207,400 149,600
Deferred tax liabilites:    
Depreciation (436,000) (70,900)
Deferred tax assets (liabilities), net $ (228,600) $ 78,700