BASIC AND FULLY DILUTED NET INCOME (LOSS) PER COMMON SHARE (Tables)

3 Months Ended

Mar. 31, 2023

Earnings Per Share [Abstract]

Schedule of computation of earnings per share

	Three Months Ended March 31,
	2023			2022
Numerator:
Net loss	$	(160,130	)	$	(309,395	)
Denominator:
Weighted average common shares:
Denominator for basic calculation		52,403,454			51,818,676
Weighted average effects of potentially diluted common stock:
Stock options (calculated using the treasury method)		–			–
Unvested restricted stock awards		–			–
Denominator for fully diluted calculation		52,403,454			51,818,676
Net loss per common share:
Basic	$	(0.00	)	$	(0.01	)
Fully diluted	$	(0.00	)	$	(0.01	)