FAIR VALUE (Tables)

9 Months Ended

Sep. 30, 2021

Fair Value Disclosures [Abstract]

At September 30, 2021 and December 31, 2020, the fair values of cash, accounts receivable, accounts payable and accrued expenses approximated their carrying values because of the short-term nature of these instruments.

At September 30, 2021 and December 31, 2020, the fair values of cash, accounts receivable, accounts payable and accrued expenses approximated their carrying values because of the short-term nature of these instruments.

	September 30, 2021
	Carrying Amount		Fair Value
Debt
Short-term borrowings and long-term debt	$	27,060,128	$	27,060,128

	December 31, 2020
	Carrying Amount		Fair Value
Debt
Short-term borrowings and long-term debt	$	33,445,446	$	33,445,446