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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Cash flows from operating activities:    
Net loss $ (152,227) $ (6,062)
Adjustments to reconcile net loss to net cash used by operating activities:    
Stock based compensation 28,248 2,130
Depreciation and amortization 41,127 12,450
Change in assets:    
Accounts receivable 158,829 (4,423)
Prepaid expenses and other assets (10,849) 15,077
Change in liabilities:    
Accounts payable (45,491) 71,993
Deferred revenue (47,428) (59,656)
Accrued expenses 96,699 135,115
Accrued retirement 2,647 2,543
Net cash used by operating activities 71,555 169,167
Cash flows from investing activities:    
Purchase of property, plant and equipment (3,354) (4,924)
Capitalization of software development costs (58,042) (57,522)
Net cash used by investing activities (61,396) (62,446)
Cash flows from financing activities:    
Repayments of notes payable - related party 0 (6,680)
Net cash provided by financing activities 0 (6,680)
Net increase in cash 10,159 100,041
Cash - beginning of period 32,313 6,398
Cash - end of period 42,472 106,439
Supplemental Disclosures of Cash Flow Information:    
Cash payments for interest $ 16,754 $ 53,404