Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating Activities
Net income	$ 441,100	$ 1,544,400
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Depreciation and amortization	2,900	5,300
Deferred income taxes	(61,200)	106,000
Other assets	69,500	(1,423,800)
Other liabilities	192,300	99,600
Cumulative effect of accounting change		96,100
Net income adjusted for non-cash operating activities	644,600	427,600
Increase in assets
Accounts receivable	(255,500)	(308,000)
Inventory	(27,500)	(20,100)
Prepaid and other	(37,500)	(8,000)
Increase (decrease) in liabilities
Accounts payable and accrued expenses	76,400	(159,000)
Income taxes	(1,100)	93,300
Deferred revenue		(99,400)
Total increase in operating capital	(245,200)	(501,200)
Net cash provided by (used in) operating activities	399,400	(73,600)
Investment Activities
Additions to fixed assets	(2,200)	(500)
Net cash used in investing activities	(2,200)	(500)
Increase (decrease) in cash	397,200	(74,100)
Cash at beginning of year	400,800	360,400
Cash at end of period	798,000	286,300
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Operating lease right of use - building	241,100
Operating lease liability	(241,100)
Accumulated depreciation and amortization	1,800
Furniture, fixtures and equipment	(1,800)
Convertible debentures	30,400
Accrued expenses	12,300
Common stock	(17,100)
Paid-in capital	$ (25,600)