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Statements of Cash Flows (unaudited) - USD ($)
6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Operating Activities    
Net income (loss) $ 109,400 $ (500,400)
Adjustments to reconcile net income (loss) to net cash provided by operating activities    
Depreciation and amortization 18,200 17,000
Other assets 338,500 208,400
Other liabilities (46,800) (36,400)
 Net income adjusted for non-cash operating activities 419,300 (311,400)
(Increase) decrease in assets    
Accounts receivable (242,100) (108,200)
Inventory 118,300 (31,900)
Prepaid and other (4,600) 100,500
Increase (decrease) in liabilities    
Accounts payable and accrued expenses (14,800) 97,700
Taxes on income (138,800)  
 Total increase in operating capital (282,000) 58,100
Net cash provided by (used in) operating activities 137,300 (253,300)
Investing Activities    
Additions to fixed assets (11,900) 0
Net cash used in investing activities (11,900) 0
Increase (decrease) in cash 125,400 (253,300)
Cash at beginning of year 5,337,800 1,846,700
Cash at end of period $ 5,463,200 $ 1,593,400