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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Cash flows from operating activities:    
Net loss $ (825) $ (130,000)
Adjustments to reconcile net loss to net cash used by operating activities:    
Stock based compensation 14,510 0
Depreciation and amortization 9,289 12,976
Bad debt recovery 0 (4,000)
(Increase) decrease in assets:    
Accounts receivable (251,793) 350,817
Prepaid expenses and other assets (27,000) (8,728)
Increase (decrease) in liabilities:    
Accounts payable (83,521) (406,682)
Accrued expenses 131,037 92,278
Accrued retirement 4,913 4,721
Net cash used by operating activities (203,390) (88,618)
Cash flows from financing activities:    
Proceeds from issuance of notes payable - related party 200,000 20,000
Repayments of notes payable - related party (6,030) (670)
Net cash provided by financing activities 193,970 19,330
Net decrease in cash (9,420) (69,288)
Cash - beginning of period 29,716 73,734
Cash - end of period 20,296 4,446
Supplemental Disclosures of Cash Flow Information:    
Cash payments for interest $ 68,529 $ 57,088