Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating Activities
Net income (loss)	$ (18,000)	$ 7,700
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization	6,100	$ 4,000
Reversal of accounts payable	(56,300)
Accretion of interest - convertible debentures	21,200	$ 4,600
Net income (loss) adjusted for non-cash operating activities	(47,000)	16,300
(Increase) decrease in assets
Accounts receivable	34,500	(50,700)
Inventory	6,900	(15,000)
Prepaid and other	(3,800)	12,700
Increase (decrease) in liabilities
Accounts payable and accrued expenses	32,200	71,600
Deferred revenue	19,000	(20,400)
Total increase (decrease) in operating capital	88,800	(1,800)
Net cash provided by operating activities	41,800	14,500
Investing Activities
Additions to fixed assets	(8,900)	(20,600)
Net cash used in investing activities	$ (8,900)	(20,600)
Financing Activities
Repayment of borrowings under promissory note		(18,800)
Repayment of demand loans	$ (39,500)	(5,000)
Proceeds from convertible debentures		$ 5,000
Repayment of convertible debenture	$ (10,000)
Net cash used in financing activities	(49,500)	$ (18,800)
Decrease in cash	(16,600)	(24,900)
Cash
Beginning of year	28,000	52,900
End of year	11,400	28,000
Cash paid for interest	7,700	300
Write-off of fully depreciated leasehold improvements and furniture fixtures and equipment
Accumulated depreciation and amortization	$ (8,800)	(82,900)
Leasehold improvements		72,500
Furniture, fixtures and equipment	$ 8,800	10,400
Conversion of demand loans and interest to convertible debentures
Demand loans		(24,500)
Accrued expenses		(3,800)
Convertible debentures		26,400
Paid-in capital		$ 1,900