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Statements of Cash Flows - USD ($)
3 Months Ended
Mar. 31, 2018
Mar. 31, 2017
Operating Activities    
Net income $ 95,800 $ 44,000
Adjustments to reconcile net income to net cash used in operating activities    
Depreciation and amortization 1,800 1,700
Accretion of interest - convertible debentures 13,200
Cumulative effect of accounting change 96,100
Net income adjusted for non-cash operating activities 193,700 58,900
(Increase) decrease in assets    
Accounts receivable (90,500) (40,100)
Inventory 2,000 9,800
Prepaid and other (14,900) (3,400)
Decrease in liabilities    
Accounts payable and accrued expenses (4,900) (67,900)
Deferred revenue (99,400) (5,600)
Total increase in operating capital (207,700) (107,200)
Net cash used in operating activities (14,000) (48,300)
Investing Activities    
Additions to fixed assets (700)
Net cash used in investing activities (700)
Financing Activities    
Decrease in cash (14,000) (49,000)
Cash at beginning of year 360,400 199,100
Cash at end of period $ 346,400 $ 150,100