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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Operating Activities    
Net income (loss) $ 258,500 $ (18,000)
Adjustments to reconcile net income (loss) to net cash provided by operating activities    
Depreciation and amortization 7,300 6,100
Reversal of accounts payable (56,300)
Accretion of interest - convertible debentures 500 21,200
Net income (loss) adjusted for non-cash operating activities 266,300 (47,000)
(Increase) decrease in assets    
Accounts receivable 9,900 34,500
Inventory (34,300) 6,900
Prepaid and other (7,000) (3,800)
Increase (decrease) in liabilities    
Accounts payable and accrued expenses (26,200) 32,200
Deferred revenue (6,100) 19,000
Total increase (decrease) in operating capital (63,700) 88,800
Net cash provided by operating activities 202,600 41,800
Investing Activities    
Additions to fixed assets (1,400) (8,900)
Net cash used in investing activities (1,400) (8,900)
Financing Activities    
Repayment of demand loans (13,500) (39,500)
Repayment of convertible debenture (10,000)
Net cash used in financing activities (13,500) (49,500)
Increase (decrease) in cash 187,700 (16,600)
Cash    
Beginning of year 11,400 28,000
End of year 199,100 11,400
Cash paid for interest 12,600 7,700
Write-off of fully depreciated leasehold improvements and furniture fixtures and equipment    
Accumulated depreciation and amortization (8,800)
Furniture, fixtures and equipment $ 8,800