11. SUPPLEMENTAL BALANCE SHEET INFORMATION Prepaid expenses and other current assets consist of the following: | | | June 30,
2026 | | | December 31,
2025 | | | Prepaid insurance | | $ | 83,337 | | | $ | 183,211 | | | Prepaid and other | | | 119,634 | | | | 92,746 | | | Total prepaid expenses and other current assets | | $ | 202,971 | | | $ | 275,957 | | Accrued expenses and other current liabilities consist of the following: | | | June 30,
2026 | | | December 31,
2025 | | | Accrued personnel costs | | $ | 91,911 | | | $ | 47,117 | | | Accrued legal fees | | | 169,383 | | | | 43,077 | | | Accrued clinical trial expenses | | | 822,178 | | | | 274,532 | | | Accrued board of director fees | | | 147,500 | | | | 147,500 | | | Accrued other | | | 138,136 | | | | 156,567 | | | Accrued Delaware franchise tax | | | - | | | | 136,149 | | | Total accrued expenses and other current liabilities | | $ | 1,369,108 | | | $ | 804,942 | |
|