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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)
12 Months Ended
Dec. 29, 2019
Dec. 30, 2018
Deferred tax assets (liabilities):    
Net operating loss $ 43,000  
Property and equipment 11,000 $ (48,500)
Valuation allowance on deferred tax items (54,000)
Deferred income tax liability $ (48,500)