Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies

Basic and diluted earnings per share

	Loss (Numerator)			Shares (Denominator)		Per Share Amount
Net loss per share – basic
Net loss	$	(1,313,996	)		22,215,512	$	(.06	)
Effect of dilutive securities
Options and warrants		-			47,038
Convertible Notes		62,500			1,250,000
Diluted net loss per share
Net loss (1)	$	(1,251,496	)		23,512,550	$	(.06	)

	Income (Numerator)		Shares (Denominator)		Per Share Amount
Net income per share – basic
Net income	$	1,460,284		22,215,512	$	.07
Effect of dilutive securities
Options and warrants		-		134,341
Convertible Notes		57,500		1,250,000
Diluted net loss per share
Net income	$	1,517,784		23,599,853	$	.06