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1. Overview and Summary of Significant Accounting Policies (Details 2) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | --- | ---
Cash | $ 13,667,434 | $ 4,187,450 | $ 1,291,317
Notes receivable | 7,618,494 | 9,702,471 |
Level 1 |  |  |
Cash | 13,667,434 | 4,187,450 |
Level 2 |  |  |
Notes receivable | 7,618,494 | 11,409,709 |
Accounts receivable | 21,344,499 | 28,201,279 |
Level 3 |  |  |
Notes receivable - impaired | $ 447,034 | $ 0 |

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