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INCOME TAXES (Details 4) - USD ($)
12 Months Ended
Jan. 02, 2021
Dec. 28, 2019
INCOME TAXES    
Balance at beginning of year $ 2,407,382 $ 299,722
Increase (decrease) for positions taken during the current period (28,637) 137,927
Increase (decrease) for positions taken during the prior period   2,039,117
Increase (decrease) resulting from the expiration of the statute of limitations (1,300,436) (69,384)
Balance at end of year $ 1,078,309 $ 2,407,382