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CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Income Statement [Abstract]        
SALES, NET $ 10,332,358 $ 10,726,243 $ 19,135,438 $ 19,035,183
COST OF SALES 3,860,668 4,475,665 7,391,026 8,306,142
GROSS PROFIT 6,471,690 6,250,578 11,744,412 10,729,041
OPERATING EXPENSES        
Sales and marketing 4,338,171 4,350,043 8,365,953 8,333,623
General and administrative 1,596,613 1,591,696 3,444,130 3,061,529
Total operating expenses 5,934,784 5,941,739 11,810,083 11,395,152
INCOME (LOSS) FROM OPERATIONS 536,906 308,839 (65,671) (666,111)
OTHER INCOME (EXPENSE)        
Interest expense, net (263,694) (164,610) (493,381) (289,032)
Other income, net 2,541 5,135 100,593 78,721
INCOME (LOSS) BEFORE INCOME TAXES 275,753 149,364 (458,459) (876,422)
INCOME TAX (EXPENSE) BENEFIT (79,775) (40,911) 132,632 240,052
NET INCOME (LOSS) 195,978 108,453 (325,827) (636,370)
Accrued preferred stock dividends (563,249) (511,720) (1,126,426) (1,023,439)
LOSS APPLICABLE TO COMMON SHAREHOLDERS $ (367,271) $ (403,267) $ (1,452,253) $ (1,659,809)
Loss per common share after preferred dividends, basic and diluted $ (0.07) $ (0.08) $ (0.29) $ (0.33)
Weighted-average number of common shares outstanding, basic and diluted 4,964,529 4,964,529 4,964,529 4,964,529