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9. ACCRUED EXPENSES
6 Months Ended
Jun. 30, 2025
Payables and Accruals [Abstract]  
9. ACCRUED EXPENSES

9. ACCRUED EXPENSES

 

Accrued expenses approximately consists of the following at:

 

   June 30,  December 31,
   2025  2024
Sponsorship agreements  $     $50,000 
Accrued refunds   216,000       
Accrued interest   393,000       
Accrued credit card charges   186,000    10,000 
Accrued common stock payable   162,000      
Accrued Series A Preferred Stock dividends   293,000    195,000 
Legal and professional         86,000 
Investment deposit         167,000 
Terminated lease   1,005,000       
Other accrued expenses   248,000    89,000 
Total  $2,503,000   $597,000