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Statements of Cash Flows - USD ($)
6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Operating Activities    
Net loss $ (3,600) $ (11,600)
Adjustments to reconcile net loss to net cash provided by operating activities    
Depreciation and amortization 3,700 2,400
Accretion of interest - convertible debentures 500 2,600
Net loss adjusted for non-cash operating activities 600 (6,600)
(Increase) decrease in assets    
Accounts receivable 85,100 62,000
Inventory (26,300) 7,200
Prepaid and other (12,500) (2,900)
Increase (decrease) in liabilities    
Accounts payable and accrued expenses 39,900 53,400
Deferred revenue 43,400 (19,900)
Total increase in operating capital 129,600 99,800
Net cash provided by operating activities 130,200 93,200
Investing Activities    
Additions to fixed assets (800)
Net cash used in investing activities (800)
Financing Activities    
Repayment of demand loans (9,000) (17,000)
Net cash used in financing activities (9,000) (17,000)
Increase in cash 121,200 75,400
Cash at beginning of year 11,400 28,000
Cash at end of period $ 132,600 $ 103,400