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CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Income Statement [Abstract]        
SALES, NET $ 9,370,713 $ 9,348,066 $ 28,506,151 $ 28,383,249
COST OF SALES 3,562,599 3,663,488 10,953,625 11,969,630
GROSS PROFIT 5,808,114 5,684,578 17,552,526 16,413,619
OPERATING EXPENSES        
Sales and marketing 4,326,851 4,351,879 12,692,804 12,685,502
General and administrative 1,617,769 1,615,467 5,061,899 4,676,996
Total operating expenses 5,944,620 5,967,346 17,754,703 17,362,498
LOSS FROM OPERATIONS (136,506) (282,768) (202,177) (948,879)
OTHER INCOME (EXPENSE)        
Interest expense, net (257,192) (171,272) (750,573) (460,309)
Other income, net (4,424) 3,714 96,169 82,440
LOSS BEFORE INCOME TAXES (398,122) (450,326) (856,581) (1,326,748)
INCOME TAX BENEFIT 115,177 123,344 247,809 363,396
NET LOSS (282,945) (326,982) (608,772) (963,352)
Accrued preferred stock dividends (563,250) (511,719) (1,689,676) (1,535,158)
NET LOSS APPLICABLE TO COMMON SHAREHOLDERS $ (846,195) $ (838,701) $ (2,298,448) $ (2,498,510)
Loss per common share after preferred dividends, basic and diluted $ (0.17) $ (0.17) $ (0.46) $ (0.50)
Weighted-average number of common shares outstanding, basic and diluted 4,964,529 4,964,529 4,964,529 4,964,529