Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 2,269,200	$ 917,400
Accounts receivable less $12,000 allowance for credit losses	1,120,700	1,103,500
Inventory	448,000	486,400
Interest Receivable	160,000	35,200
Short-term investments	7,985,600	4,385,200
Prepaid and other	121,800	103,300
Total current assets	12,105,300	7,031,000
Fixed assets
Leasehold improvements	81,500	58,400
Furniture, fixtures and equipment	169,800	164,400
Fixed assets, gross	251,300	222,800
Less:  accumulated depreciation and amortization	214,800	167,800
Total fixed assets	36,500	55,000
Other assets
Long-term receivables	1,838,500	2,463,100
Operating lease right of use - building	17,600	68,300
Total other assets	1,856,100	2,531,400
Total assets	13,997,900	9,617,400
Current liabilities
Accounts payable	27,500	97,700
Accrued expenses	94,600	173,700
Stock compensation payable	1,347,100	0
Income taxes	0	287,100
Operating lease liability - current	17,600	50,700
Total current liabilities	1,486,800	609,200
Other liabilities
Accrued expenses, non-current	128,600	172,200
Operating lease liability - non-current	0	17,600
Total other liabilities	128,600	189,800
Stockholders’ equity
Series A preferred stock, $1.00 par value, authorized - 300,000 shares, Issued and outstanding - none	0	0
Common stock, $0.01 par value, authorized - 75,000,000 shares, Issued and outstanding - 2023 - 10,501,178 shares; 2022 - 9,251,178 shares	105,000	92,500
Paid-in capital	21,647,100	16,659,600
Accumulated deficit	(9,369,600)	(7,933,700)
Total stockholders’ equity	12,382,500	8,818,400
Total liabilities and stockholders’ equity	$ 13,997,900	$ 9,617,400