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3) Investments: Commercial Real Estate Investment (Details) | Jun. 30, 2020 USD ($) ft² | Dec. 31, 2019 USD ($) ft²
--- | --- | ---
Real estate held for investment (net of accumulated depreciation) | $ 113,192,422 | $ 102,756,946
Real estate held for sale | 10,598,341 | 14,097,627
Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 93,218,885 | $ 90,226,640
Total Square Footage | ft² | 609,365 | 609,365
Real estate held for sale | $ 4,522,020 | $ 6,076,321
Square Footage | ft² | 239,779 | 239,779
Arizona | Commercial Real Estate |  |
Real estate held for sale | $ 2,500 | $ 2,500
Square Footage | ft² | 0 | 0
Kansas | Commercial Real Estate |  |
Real estate held for sale | $ 4,800,000 | $ 4,800,000
Square Footage | ft² | 222,679 | 222,679
Nevada | Commercial Real Estate |  |
Real estate held for sale | $ 655,499 | $ 655,499
Square Footage | ft² | 4,800 | 4,800
Texas | Commercial Real Estate |  |
Real estate held for sale | $ 300,000 | $ 300,000
Square Footage | ft² | 0 | 0
Louisiana | Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 5,929,267 | $ 6,009,079
Total Square Footage | ft² | 125,114 | 125,114
Square Footage | ft² | 0 |
Mississippi | Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 2,914,989 | $ 2,951,478
Total Square Footage | ft² | 21,521 | 21,521
Real estate held for sale | $ 318,322 | $ 318,322
Square Footage | ft² | 12,300 | 12,300
Utah | Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 84,374,629 | $ 81,266,083
Total Square Footage | ft² | 462,730 | 462,730

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