Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net income	$ 754,900	$ 1,655,400
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	10,800	7,100
Deferred income taxes	(61,400)	108,800
Other assets	193,200	(1,352,200)
Other liabilities	174,300	94,700
Common stock issued for services	25,400
Cumulative effect of accounting change		96,100
Net income adjusted for non-cash operating activities	1,097,200	609,900
(Increase) decrease in assets
Accounts receivable	(773,300)	(286,900)
Inventory	5,600	(22,900)
Prepaid and other	(91,400)	(8,300)
Increase (decrease) in liabilities
Accounts payable and accrued expenses	108,700	(190,100)
Income taxes	13,800	38,600
Deferred revenue		(99,400)
Total increase (decrease) in operating capital	(736,600)	(569,000)
Net cash provided by operating activities	360,600	40,900
Investing Activities
Additions to fixed assets	(73,400)	(500)
Net cash used in investing activities	(73,400)	(500)
Increase in cash	287,200	40,400
Cash
Beginning of year	400,800	360,400
End of year	688,000	400,800
Cash paid for interest		1,000
Cash paid for taxes	100,000	44,600
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)