As of March 31, 2026 and December 31, 2025, total accrued expenses and other liabilities were $672,727 and $701,844, respectively. Accrued expenses and other liabilities primarily consist of short-term operational obligations, including credit card payables, insurance premiums payable, attorney fees payable, audit fees payable, and other miscellaneous accrued expenses.

The overall decrease of $29,117 from December 31, 2025 to March 31, 2026 was primarily driven by lower professional fee accruals. Audit fees payable increased significantly from $33,033 to $176,400, reflecting ongoing audit and financial reporting activities, and attorney fees payable of $125,000 were recognized in the current period. In addition, credit card payables of $18,533 as of March 31, 2026 represent routine operating expenditures incurred but not yet settled at period end.

These increases were partially offset by a decrease in other payables, which declined from $372,591 to $169,734, primarily due to the settlement of prior period accrued obligations. Insurance premiums payable also decreased from $187,198 to $134,225 as a result of payments made during the quarter.

 SCHEDULE OF ACCRUED AND OTHER LIABILITIES