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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Cash flows from operating activities:    
Net loss $ (93,896) $ (114,000)
Adjustments to reconcile net loss to net cash used by operating activities:    
Stock based compensation 20,046 0
Depreciation and amortization 15,372 19,315
Bad debt recovery 0 (4,000)
(Increase) decrease in assets:    
Accounts receivable (303,208) 208,050
Prepaid expenses and other assets (72,320) (6,124)
Increase (decrease) in liabilities:    
Accounts payable (71,689) (512,377)
Accrued expenses 352,735 243,268
Accrued retirement 7,406 7,117
Net cash used by operating activities (145,554) (158,751)
Cash flows from investing activities:    
Purchase of property, plant and equipment (1,945) 0
Net cash used by investing activities (1,945) 0
Cash flows from financing activities:    
Proceeds from issuance of notes payable - related party 200,000 90,000
Repayments of notes payable - related party (50,050) (1,340)
Net cash provided by financing activities 149,950 88,660
Net increase (decrease) in cash 2,451 (70,091)
Cash - beginning of period 29,716 73,734
Cash - end of period 32,167 3,643
Supplemental Disclosures of Cash Flow Information:    
Cash payments for interest $ 120,506 $ 79,354