=+2009, is as follows:

Dec. 31, 2010 Dec. 31, 2009 Assets Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 158,300 $ 128,900 Accounts receivable (net). . . . . . . . . . . . . . . . . . . . 237,600 211,500 Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317,100 365,200 Prepaid expenses . . . . . . . . . . . . . . . . . . . . . . . . . 11,300 9,000 Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108,000 108,000 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 612,000 405,000 Accumulated depreciation—buildings . . . . . . . . . . . (166,500) (148,050)

Machinery and equipment . . . . . . . . . . . . . . . . . . . 279,000 279,000 Accumulated depreciation—machinery & equipment (76,500) (68,400)

Patents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38,200 43,200 ____________ ____________ ____________ ____________ $1,518,500 $1,333,350 ____________ ____________