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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 26, 2020
Dec. 28, 2019
Dec. 29, 2018
OPERATING ACTIVITIES:      
Net Income $ 29,823,300 $ 32,149,300 $ 30,125,500
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 484,700 400,100 314,100
Provisions charged to expense (79,300) (78,300) 38,600
Compensation expense related to stock options 1,315,200 1,666,400 1,976,100
Deferred income taxes (1,223,700) (1,815,300) 827,800
Loss from disposal of property and equipment 200 1,900  
Deferred initial direct costs (18,300) (92,600) (1,367,800)
Amortization of deferred initial direct costs 105,900 550,000 1,048,500
Operating lease right of use asset amortization 368,900 345,400  
Tax benefits on exercised stock options 872,900 1,218,900 403,800
Change in operating assets and liabilities:      
Receivables 87,600 (116,400) 242,900
Principal collections on lease receivables 14,829,200 19,421,400  
Income tax receivable/payable (596,200) (1,151,300) 1,192,500
Inventories (20,600) 21,600 (10,500)
Prepaid expenses (27,100) (66,500)  
Other assets 56,600 (9,900) (132,200)
Accounts payable 754,600 (336,800) (721,200)
Accrued and other liabilities (691,400) (661,600) 1,490,000
Rents received in advance and security deposits (1,954,000) (197,300) (358,200)
Deferred revenue (867,200) (601,800) (132,900)
Net cash provided by operating activities 43,221,300 50,647,200 34,937,000
INVESTING ACTIVITIES:      
Purchase of property and equipment (45,100) (169,400) (693,500)
Purchase of equipment for lease contracts (4,114,000) (9,009,000) (23,104,800)
Principal collections on lease receivables     24,252,200
Net cash provided by (used for) investing activities (4,159,100) (9,178,400) 453,900
FINANCING ACTIVITIES:      
Proceeds from borrowings on line of credit 46,600,000 18,800,000 7,300,000
Payments on line of credit (46,600,000) (18,800,000) (42,700,000)
Payments on notes payable (3,750,000) (3,250,000) (3,250,000)
Repurchases of common stock (48,987,500) (24,028,100) (1,846,400)
Proceeds from exercises of stock options 8,252,800 10,918,300 2,819,700
Dividends paid (14,230,800) (3,449,100) (2,169,900)
Proceeds from discounted lease rentals 1,157,000 944,400 5,868,500
Net cash used for financing activities (57,558,500) (18,864,500) (33,978,100)
NET INCREASE (DECREASE) IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH (18,496,300) 22,604,300 1,412,800
Cash, cash equivalents and restricted cash, beginning of period 25,180,300 2,576,000 1,163,200
Cash, cash equivalents and restricted cash, end of period $ 6,684,000 $ 25,180,300 $ 2,576,000