NOTE 7 – ACCRUED EXPENSES Accrued expenses consisted of the following at the end of the respective reporting periods: | | December 28, 2025 | | | December 29, 2024 | | Accrued real estate taxes | | $ | 44,744 | | | $ | 46,401 | | Accrued payroll and payroll taxes | | | 225,866 | | | | 184,126 | | Accrued sales taxes payable | | | 54,231 | | | | 57,706 | | Accrued vacation pay | | | 30,000 | | | | 17,663 | | Accrued gift card liability | | | 46,779 | | | | 38,425 | | Other accrued expenses | | | 20,247 | | | | 27,035 | | | | $ | 421,867 | | | $ | 371,356 | |
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