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Statements of Cash Flows (unaudited) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Operating Activities    
Net income (loss) $ (343,900) $ (293,900)
Adjustments to reconcile net income (loss) to net cash provided by operating activities    
Depreciation and amortization 32,500 25,500
Stock based compensation 420,600 0
Other assets 507,100 29,200
Other liabilities (70,500) (35,200)
 Net income adjusted for non-cash operating activities 545,800 (274,400)
(Increase) decrease in assets    
Accounts receivable (254,300) 190,800
Inventory 101,900 (31,600)
Prepaid and other 2,100 64,600
Increase (decrease) in liabilities    
Accounts payable and accrued expenses 58,800 60,400
Taxes on income (287,100)  
 Total increase in operating capital (378,600) 284,200
Net cash provided by operating activities 167,200 9,800
Investing Activities    
Additions to fixed assets (28,500) (800)
Net cash used in investing activities (28,500) (800)
Financing Activities    
     Issuance of common stock 5,000,000 3,500,000
Net cash provided by financing activities 5,000,000 3,500,000
Increase (decrease) in cash 5,138,700 3,509,000
Cash at beginning of year 5,337,800 1,846,700
Cash at end of period $ 10,476,500 $ 5,355,700