Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Activities
Net income	$ 49,400	$ 508,400
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	30,500	21,500
Bad debt expense		7,000
Deferred income taxes		(47,400)
Other assets	419,000	439,200
Other liabilities	(70,700)	(69,500)
Net income adjusted for non-cash operating activities	428,200	859,200
(Increase) decrease in assets
Accounts receivable	310,000	64,500
Inventory	(97,900)	(196,900)
Prepaid and other	(62,200)	37,200
Accounts payable and accrued expenses	(29,100)	(45,500)
Income taxes	(36,300)	(16,100)
Total increase (decrease) in operating capital	84,500	(156,800)
Net cash provided by operating activities	512,700	702,400
Investing Activities
Additions to fixed assets	(31,600)	(38,600)
Net cash used in investing activities	(31,600)	(38,600)
Financing Activities
Exercise of warrants	2,800	11,000
Net cash provided by financing activities	2,800	11,000
Increase in cash	483,900	674,800
Cash
Beginning of year	1,362,800	688,000
End of year	1,846,700	1,362,800
Cash paid for taxes	38,000	45,500
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Accumulated depreciation and amortization	600	123,800
Furniture, fixtures and equipment	(600)	(123,800)
Convertible debentures		97,900
Accrued expenses		46,100
Common stock		(57,600)
Paid-in capital		$ (86,400)