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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 28, 2019
Dec. 29, 2018
Cash flows from operating activities:    
Net income (loss) $ (638,202) $ (3,705,967)
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:    
Share-based compensation 133,671 220,654
Depreciation and amortization 525,783 568,164
Deferred taxes 38,874 2,851,919
Gain on sale of property and equipment (6,946) (13,645)
Changes in operating assets and liabilities:    
Accounts receivable – trade (1,033,854) (109,718)
Inventories 93,109 (1,083,420)
Prepaid expenses and other current assets 8,552 (55,252)
Accounts payable (243,846) 733,878
Accrued expenses (160,149) 319,826
Deferred revenue 21,110 (100,000)
Net cash provided (used) by operating activities (1,261,898) (373,561)
Cash flows from investing activities:    
Purchases of property and equipment (489,475) (350,852)
Proceeds from sale of property and equipment 6,946 13,645
Net cash used by investing activities (482,529) (337,207)
Cash flows from financing activities:    
Net borrowings on lines of credit 1,249,588
Net cash provided by financing activities 1,249,588
Net increase (decrease) in cash and cash equivalents (494,839) (710,768)
Cash and cash equivalents at beginning of year 628,804 1,339,572
Cash and cash equivalents at end of year 133,965 628,804
Supplemental cash flow information:    
Income taxes paid (refunded), net (67,311) 436
Interest paid $ 44,113 $ 34,791