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STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Cash flows from operating activities:    
Net income (loss) $ 3,363,704 $ (47,428)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Gain on forgiveness of bank loan (1,561,500) 0
Deferred income taxes 74,373 (188,333)
Depreciation and amortization 296,299 219,847
Operating lease 26,055 33,715
Stock-based compensation 63,709 54,860
Changes in operating assets and liabilities:    
Accounts receivable, net (245,793) (269,523)
Other current assets 7,923 3,153
Other assets (1,821) (91,068)
Unexpired subscription revenue (196,603) 1,025,940
Accounts payable 228,219 (7,412)
Accrued expenses (77,196) 477,936
Net cash provided by operating activities 1,977,369 1,211,687
Cash flows from investing activities:    
Sale (purchase) of available for available-for-sale securities - municipal bonds 458,237 (458,742)
Purchase of property and equipment (356,817) (287,549)
Net cash provided by (used in) investing activities 101,420 (746,291)
Cash flows from financing activities:    
Proceeds from bank loan 0 1,561,500
Net cash provided by financing activities 0 1,561,500
Net increase in cash and cash equivalents 2,078,789 2,026,896
Cash and cash equivalents at beginning of year 10,302,732 8,275,836
Cash and cash equivalents at end of year 12,381,521 10,302,732
Cash paid, net during the year for:    
Income taxes $ 356,000 $ 66,000