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Statements of Cash Flows - USD ($)
6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Operating Activities    
Net income (loss) $ 114,400 $ (3,600)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Depreciation and amortization 3,500 3,700
Accretion of interest - convertible debentures 13,200 500
Net income adjusted for non-cash operating activities 131,100 600
(Increase) decrease in assets    
Accounts receivable (50,600) 85,100
Inventory (15,500) (26,300)
Prepaid and other (400) (12,500)
Increase (decrease) in liabilities    
Accounts payable and accrued expenses (69,000) 39,900
Deferred revenue (10,300) 43,400
Total increase in operating capital (145,800) 129,600
Net cash provided by (used in) operating activities (14,700) 130,200
Investing Activities    
Additions to fixed assets (4,900)
Net cash used in investing activities (4,900)
Financing Activities    
Repayment of demand loans (9,000)
Net cash used in financing activities (9,000)
Increase (decrease) in cash (19,600) 121,200
Cash at beginning of year 199,100 11,400
Cash at end of period $ 179,500 $ 132,600