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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Cash flows from operating activities:    
Net loss $ (187,735) $ (93,896)
Adjustments to reconcile net loss to net cash used by operating activities:    
Stock based compensation 106,221 20,046
Depreciation and amortization 63,792 15,372
Bad debt expense 5,000 0
Change in assets:    
Accounts receivable (503,181) (303,208)
Prepaid expenses and other assets (38,318) (72,320)
Change in liabilities:    
Accounts payable 51,015 (71,689)
Accrued expenses (7,403) 189,253
Deferred revenue 161,228 163,482
Accrued retirement 7,707 7,406
Net cash used by operating activities (341,674) (145,554)
Cash flows from investing activities:    
Purchase of property, plant and equipment (7,966) (1,945)
Capitalization of software development costs (193,190) 0
Net cash used by investing activities (201,156) (1,945)
Cash flows from financing activities:    
Proceeds from note payable 957,372 0
Proceeds from issuance of notes payable - related party 0 200,000
Repayments of notes payable - short-term (167,526) 0
Repayments of notes payable - related party (46,710) (50,050)
Net cash provided by financing activities 743,136 149,950
Net increase in cash 200,306 2,451
Cash - beginning of period 6,398 29,716
Cash - end of period 206,704 32,167
Supplemental Disclosures of Cash Flow Information:    
Cash payments for interest 314,513 120,506
Cash payments for taxes $ 0 $ 0