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

6 Months Ended

Jun. 30, 2023

Earnings Per Share [Abstract]

Schedule of computation of earnings per share

	Three Months Ended June 30,						Six Months Ended June 30,
	2023			2022			2023			2022
Numerator:
Net loss	$	(104,156	)	$	(228,034	)	$	(264,286	)	$	(537,429	)
Denominator:
Weighted average common shares:
Denominator for basic calculation		52,259,002			51,993,031			52,330,829			51,906,335
Weighted average effects of potentially diluted common stock:
Stock options (calculated using the treasury method)		–			–			–			–
Unvested restricted stock grants		–			–			–			–
Denominator for fully diluted calculation		52,259,002			51,993,031			52,330,829			51,906,335
Net loss per common share:
Basic	$	(0.00	)	$	(0.00	)	$	(0.01	)	$	(0.01	)
Fully diluted	$	(0.00	)	$	(0.00	)	$	(0.01	)	$	(0.01	)
Anti-dilutive shares:
Stock options		1,815,000			1,884,400			1,815,000			1,884,400
Unvested restricted stock options		3,652,000			1,064,000			3,652,000			1,064,000