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Statements of Cash Flows - USD ($)
3 Months Ended
Mar. 31, 2022
Mar. 31, 2021
Operating Activities    
Net income (loss) $ (203,400) $ 114,800
Adjustments to reconcile net income (loss) to net cash provided by operating activities    
Depreciation and amortization 8,500 6,100
Other assets 104,300 105,100
Other liabilities (18,100) (17,500)
Adjustments To Reconcile Net Income Loss To Cash (108,700) 208,500
(Increase) decrease in assets    
Accounts receivable 171,700 113,200
Inventory (88,400) (59,900)
Prepaid and other 79,100 34,200
Increase in liabilities    
Accounts payable and accrued expenses 116,500 62,100
Income taxes 7,300
Total (increase) decrease in assets and liabilities 278,900 156,900
Net cash provided by operating activities 170,200 365,400
Increase in cash 170,200 365,400
Cash at beginning of year 1,846,700 1,362,800
Cash at end of period $ 2,016,900 $ 1,728,200