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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Cash flows from operating activities:    
Net loss $ (284,987) $ (1,701,434)
Adjustments to reconcile net loss to net cash used    
Stock based compensation 26,159 52,631
Depreciation and amortization 124,154 117,686
Amortization of debt discount 635,960 255,042
Amortization of common stock expensed for services 8,517 0
Bad debt recovery (4,018) 0
Foregiveness of debt 95,131 0
(Increase) decrease in assets:    
Accounts receivable 197,132 76,894
Prepaid expenses and other assets (299,859) 17,394
Increase (decrease) in liabilities:    
Accounts payable (81,635) 549,665
Deferred revenue (98,785) (22,334)
Accrued expenses 663,654 12,014
Accrued retirement 5,761 5,536
Net cash provided (used) by operating activities 796,922 (636,906)
Cash flows from investing activities:    
Purchase of property and equipment (2,099) (969)
Sale of ERC claim 1,413,294 0
Capitalization of software development costs 113,790 110,378
Net cash provided (used) by investing activities 1,297,405 (111,347)
Cash flows from financing activities:    
Proceeds from notes payable 257,645 918,900
Debt issuance costs (295,336) (53,445)
Repayment of ERC Claim Agreement (1,662,698) 0
Repayments of note payable-related parties (30,000) 0
Repayments of note payable-short-term (369,786) (215,040)
Net cash provided (used) by financing activities (2,100,175) 650,415
Net decrease in cash (5,848) (97,838)
Cash - beginning of period 23,187 99,432
Cash - end of period 17,339 1,594
Supplemental Disclosures of Cash Flow Information:    
Cash payments for interest 248,549 54,826
Non-cash investing and financing activities:    
Warrant issued in conjunction with debts 107,834 359,150
Common stock issued via exercise of warrant 7 11
Common stock issued in conjunction with services $ 30 $ 0