INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense (benefit) [Table Text Block]

		2023			2022
Current
Federal	$	678,000		$	3,037,973
State		66,889			182,000
Deferred		744,889			3,219,973
Federal		(168,700	)		(177,100	)
Income tax expense	$	576,189		$	3,042,873

Schedule of effective income tax rate reconciliation [Table Text Block]

	2023	2022
Federal tax statutory rate	21.00%	21.00%
State tax statutory rate	2.25%	1.20%
Effect of prior year (over) under provision	8.00%	-1.20%
Timing and permanent differences	10.00%	2.40%
Valuation Allowance	0.00%	0.00%
	41.25%	23.40%

Schedule of deferred tax assets and liabilities [Table Text Block]

		2023			2022
Deferred tax assets:
Accounts receivable	$	172,400		$	185,900
Inventory		58,500			52,600
Payroll differences		25,700			(31,900	)
Net operating loss carryforwards		819,000			1,023,000
Less valuation allowance		(819,000	)		(1,023,000	)
Deferred tax assets, net	$	256,600		$	206,600
Deferred tax liabilities:
Depreciation		(172,400	)		(272,800	)
Deferred tax assets (liabilities), net	$	84,200		$	(66,200	)