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SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) | 2 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Dec. 31, 2019 | Sep. 30, 2021 | Dec. 31, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020
Cost of goods sold | $ 0 | $ 324,462 |  | $ 264,577 |  |  | $ 840,254 | $ 534,206 | $ 949,782
Gross profit | 0 | 774,129 |  | 343,110 |  |  | 2,148,854 | 811,257 | 1,204,995
Depreciation expense |  | 39,930 |  | 6,602 |  |  | 79,859 | 13,205 | 26,409
G&Aexpense | $ 15,636 | 636,863 |  | 320,734 |  |  | 1,590,544 | 805,903 | $ 1,194,354
Total expense |  | $ 636,863 |  | 320,734 |  |  | $ 1,590,544 | $ 805,903 |
Selected Quartely Data [Member] |  |  |  |  |  |  |  |  |
Net sales |  |  | $ 80,931,400 | 60,768,700 | $ 55,985,100 | $ 17,792,500 |  |  |
Cost of goods sold |  |  | 41,724,500 | 26,099,000 | 21,422,700 | 5,732,000 |  |  |
Gross profit |  |  | 39,206,900 | 34,669,700 | 34,562,400 | 12,060,500 |  |  |
Depreciation expense |  |  | 660,200 | 660,200 | 660,200 | 660,200 |  |  |
G&Aexpense |  |  | 7,160,300 | 6,120,400 | 5,761,400 | 3,700,200 |  |  |
Payroll expenses |  |  | 26,120,700 | 21,567,500 | 10,150,600 | 18,949,100 |  |  |
Rent expense |  |  | 4,313,200 | 4,316,100 | 4,319,000 | 4,316,100 |  |  |
Total expense |  |  | 38,254,400 | 32,664,200 | 20,891,200 | 27,625,600 |  |  |
Income (Loss) from Operations |  |  | 9,525 | 20,055 | 136,712 | (155,651) |  |  |
Net Income |  |  | $ 9,525 | $ 20,055 | $ 136,712 | $ (155,651) |  |  |

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