Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Activities
Net income	$ 52,600	$ 85,400
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	4,400	1,400
Deferred income taxes	(47,400)	(54,400)
Other assets	105,900	(134,300)
Other liabilities	(16,900)	224,600
Net income adjusted for non-cash operating activities	98,600	122,700
(Increase) decrease in assets
Accounts receivable	457,600	(63,800)
Inventory	(59,400)	(12,600)
Prepaid and other	42,900	6,900
Increase (decrease) in liabilities
Accounts payable and accrued expenses	(15,100)	29,700
Income taxes	300	60,300
Total increase in operating capital	426,300	20,500
Net cash provided by operating activities	524,900	143,200
Investment Activities
Additions to fixed assets	(7,500)
Net cash used in investing activities	(7,500)
Increase in cash	517,400	143,200
Cash at beginning of year	688,000	400,800
Cash at end of period	1,205,400	544,000
Supplemental Disclosure of Non Cash Lease Activities
Operating lease right of use - building		241,100
Operating lease liability		$ (241,100)