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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
 9 Months Ended
Sep. 27, 2020
Sep. 29, 2019
CASH FLOWS FROM OPERATING ACTIVITIES    
Net Income (loss) $ 815,362 $ (179,551)
Adjustments to reconcile net income (loss) to net cash provided by operating activities-    
Depreciation 139,313 171,563
Amortization of franchise agreement 1,275 1,275
Amortization of debt issuance cost 3,882 3,882
Loss on sale of property and equipment 0 1,800
Impairment of property and equipment 100,000 93,488
Deferred tax benefit (10,000) 0
Payment of in-kind interest 39,368 0
Changes in operating assets and liabilities    
Receivables (6,365) 1,582
Inventory (1,186) 4,042
Prepaid expenses 6,303 5,954
Accounts payable 70,999 62,183
Unearned vendor rebate (3,668) (4,890)
Accrued expenses 681 (2,358)
Income taxes payable 233,000 0
Net cash provided by operating activities 1,388,964 158,970
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds (advances) on notes due from related entity 104,000 (30,000)
Purchase of property and equipment (57,736) 0
Net cash provided by (used) in investing activities 46,264 (30,000)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from long-term debt 77,500 0
Principal payments on long-term debt (377,566) (198,058)
Net cash used in financing activities (300,066) (198,058)
CHANGE IN CASH 1,135,162 (69,088)
CASH, BEGINNING OF PERIOD 258,101 663,511
CASH, END OF PERIOD 1,393,263 594,423
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid for interest 93,096 157,377
SUPPLEMENTAL DISCLOSURE OF INVESTING AND FINANCING ACTIVITIES    
Purchase of fixed assets included in accounts payable 29,200 0
Transfer of property and equipment to assets held for sale $ 0 $ 189,640