Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating Activities
Net income	$ 114,800	$ 52,600
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	6,100	4,400
Deferred income taxes		(47,400)
Other assets	105,100	105,900
Other liabilities	(17,500)	(16,900)
Net income adjusted for non-cash operating activities	208,500	98,600
(Increase) decrease in assets
Accounts receivable	113,200	457,600
Inventory	(59,900)	(59,400)
Prepaid and other	34,200	42,900
Increase (decrease) in liabilities
Accounts payable and accrued expenses	62,100	(15,100)
Income taxes	7,300	300
Total increase in operating capital	156,900	426,300
Net cash provided by operating activities	365,400	524,900
Investment Activities
Additions to fixed assets		(7,500)
Net cash used in investing activities		(7,500)
Increase in cash	365,400	517,400
Cash at beginning of year	1,362,800	688,000
Cash at end of period	$ 1,728,200	$ 1,205,400