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STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Treasury Stock, Common [Member] | Total
--- | --- | --- | --- | --- | ---
Beginning balance, value at Dec. 31, 2021 | $ 480,441 | $ 40,774,245 | $ (910,069) | $ (3,843,562) | $ 36,501,055
Beginning balance (in shares) at Dec. 31, 2021 | 48,044,162 |  |  |  |
Accrued compensation paid in shares | $ 2,066 | 511,016 |  |  | 513,082
Accrued compensation paid in shares (in shares) | 206,570 |  |  |  |
Compensation expense related to stock options |  | 2,083,396 |  |  | 2,083,396
Compensation expense related to restricted stock awards | $ 500 | 482,449 |  |  | 482,949
Compensation expense related to restricted stock awards (in shares) | 50,000 |  |  |  |
Issuance upon options exercised | $ 5,612 | 401,011 |  |  | 406,623
Issuance upon options exercised (in shares) | 561,159 |  |  |  |
Net loss |  |  | (8,661,142) |  | (8,661,142)
Ending balance, value at Dec. 31, 2022 | $ 488,619 | 44,252,117 | (9,571,211) | (3,843,562) | 31,325,963
Ending balance (in shares) at Dec. 31, 2022 | 48,861,891 |  |  |  |
Accrued compensation paid in shares | $ 1,280 | 445,069 |  |  | 446,349
Accrued compensation paid in shares (in shares) | 127,973 |  |  |  |
Compensation expense related to stock options |  | 1,940,720 |  |  | 1,940,720
Compensation expense related to restricted stock awards | $ 1,000 | 380,801 |  |  | 381,801
Compensation expense related to restricted stock awards (in shares) | 100,000 |  |  |  |
Issuance upon options exercised |  |  |  |  |
Net loss |  |  | (13,741,062) |  | (13,741,062)
Ending balance, value at Dec. 31, 2023 | $ 490,899 | $ 47,018,707 | $ (23,312,273) | $ (3,843,562) | $ 20,353,771
Ending balance (in shares) at Dec. 31, 2023 | 49,089,864 |  |  |  |

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