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Statements of Cash Flows (unaudited) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Operating Activities    
     Net income (loss) $ (1,028,200) $ 30,300
     Adjustments to reconcile net income (loss) to net cash provided by operating activities    
           Depreciation and amortization 14,200 8,300
           Stock-based compensation 912,000
           Interest income accrued (45,100)
    (Increase) decrease in assets    
          Accounts receivable 139,200 (163,700)
          Inventory 77,700 81,000
          Prepaid and other 21,200 (56,700)
          Long-term receivables 150,400 169,400
    Increase (decrease) in liabilities    
          Accounts payable and accrued expenses 22,800 (21,500)
          Income taxes 10,500
          Net cash provided by operating activities 264,200 57,600
Investing Activities    
Additions to fixed assets (8,000) (1,100)
Sale of short-term investments 1,074,700
Net cash provided by (used in) investing activities 1,066,700 (1,100)
Increase in cash and cash equivalents 1,330,900 56,500
Cash and Cash Equivalents    
 Beginning of year 2,269,200 5,337,800
 End of period $ 3,600,100 $ 5,394,300