9. Short-term Debt

On September 30, 2024 and December 31, 2023, the Company had lines of credit with Wells Fargo and Yamaha Motor Finance for $1,250,000 and $1,000,000, respectively. On September 30, 2024 and December 31, 2023, the outstanding balance with Wells Fargo was $102,885 and $231,736, respectively. At September 30, 2024 and December 31, 2023, the outstanding balance with Yamaha Motor Finance was $230,513 and $210,674, respectively. The outstanding balances are included in accounts payable on the consolidated balance sheet.