Basic net income (loss) per share is computed by dividing net income (loss) attributable to the Company, decreased with respect to net income or increased with respect to net loss by dividends declared on preferred stock by using the weighted-average number of common shares outstanding. The dilutive effect of incremental common shares potentially issuable under outstanding options, warrants and restricted shares is included in diluted earnings per share in 2020 and 2019 utilizing the treasury stock method. The computations of basic and diluted per share data were as follows:

	2020		2019
Numerator for Basic and Diluted Earnings Per Share:
Net income (loss)	$	820,786	$	(3,298,965	)
Denominator for Basic Earnings Per Share:
Weighted Average Shares		13,270,097		13,273,596
Potentially Dilutive Common Shares		37,698		-
Adjusted Weighted Average Shares		13,307,795		13,273,596
Basic and Diluted Net Income (Loss) per Share		0.06		(0.25	)

The following table summarized the potential shares of common stock that were excluded from the computation of diluted net loss per share for the years ended December 31, 2020 and 2019 as such shares would have had an anti-dilutive effect:

	2020		2019
Common stock warrants		-		-
Common Stock Options		-		42,808
Convertible Debt		-		-
Total		-		42,808