BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]

	Year Ended December 31
	2023		2022
Balance at beginning of year	$	140,000	$	80,000
Provision charged to expense		175,559		206,398
Write-offs, less recoveries		(165,559)		(146,398)
Balance at end of year	$	150,000	$	140,000

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Year Ended December 31, 2023				Year Ended December 31, 2022
	Basic		Diluted		Basic		Diluted
Net Income (Loss)	$	(3,214,694)	$	(3,214,694)	$	7,196,702	$	7,196,702
Weighted-average common shares outstanding		5,116,953		5,190,289		5,090,407		5,115,801
Net income (loss) per share	$	(0.63)	$	(0.62)	$	1.41	$	1.41

Schedule of Weighted Average Number of Shares [Table Text Block]

	Year Ended December 31, 2023		Year Ended December 31, 2022
	Basic	Diluted	Basic	Diluted
Weighted-average common shares outstanding	5,116,953	5,116,953	5,090,407	5,090,407
Dilutive RSU's/Options	-	73,336	-	25,394
Weighted-average common shares outstanding	5,116,953	5,190,289	5,090,407	5,115,801