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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Operating Activities    
Net income $ 1,655,400 $ 381,200
Adjustments to reconcile net income to net cash provided by operating activities    
Depreciation and amortization 7,100 7,500
Deferred income taxes 108,800
Accretion of interest - convertible debentures 13,200
Non-current assets and liabilities - net (1,257,500)
Cumulative effect of accounting change 96,100
Net income (loss) adjusted for non-cash operating activities 609,900 401,900
Increase in assets    
Accounts receivable (286,900) (48,700)
Inventory (22,900) (39,700)
Prepaid and other (8,300) (5,700)
Increase (decrease) in liabilities    
Accounts payable and accrued expenses (190,100) (123,400)
Income taxes 38,600
Deferred revenue (99,400) (6,900)
Total increase (decrease) in operating capital (569,000) (224,400)
Net cash provided by operating activities 40,900 177,500
Investing Activities    
Additions to fixed assets (500) (6,600)
Net cash used in investing activities (500) (6,600)
Financing Activities    
Repayment of demand loan (10,000)
Issuance of common stock 400
Net cash used in financing activities (9,600)
Increase in cash 40,400 161,300
Cash    
Beginning of year 360,400 199,100
End of year 400,800 360,400
Cash paid for interest $ 1,000 $ 5,800