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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Cash flows from operating activities:    
Net loss $ (2,788,725) $ (838,536)
Adjustments to reconcile net loss to net cash used by operating activities:    
Stock based compensation 143,181 117,464
Depreciation and amortization 178,471 136,533
Amortization of debt discount 453,892 0
Increase in accounts receivable allowance 5,000 0
Forgiveness of indebtedness 0 (120,505)
(Increase) decrease in assets:    
Accounts receivable 136,472 221,406
Prepaid expenses and other assets 38,139 6,007
Increase (decrease) in liabilities:    
Accounts payable 757,007 172,175
Deferred revenue 16,593 (55,270)
Accrued expenses 352,521 268,450
Accrued retirement 8,345 8,020
Net cash used by operating activities (699,104) (84,256)
Cash flows from investing activities:    
Purchase of property and equipment (969) (12,437)
Capitalization of software development costs (165,436) (180,374)
Net cash used by investing activities (166,405) (192,811)
Cash flows from financing activities:    
Gross proceeds from notes payable 1,171,552 0
Debt issuance costs (166,697) 0
Proceeds from note payable -related parties 0 404,000
Repayment of notes payable - short-term (249,194) 0
Proceeds from the exercise of common stock options 17,000 96,830
Repayment of long-term obligations 0 (200,000)
Net cash provided by financing activities 772,661 300,830
Net (decrease) increase in cash (92,848) 23,763
Cash - beginning of period 99,432 32,313
Cash - end of period 6,584 56,076
Supplemental Disclosures of Cash Flow Information:    
Cash payments for interest $ 91,521 $ 66,908