8.
ACCRUED EXPENSES
Accrued
expenses approximately consist of the following at:
SCHEDULE
OF ACCRUED EXPENSES
| | |
June 30, | | |
December 31, | |
| | |
2026 | | |
2025 | |
| Accrued refunds | |
$ | 32,000 | | |
$ | 32,000 | |
| Accrued interest | |
| 190,000 | | |
| 390,000 | |
| Accrued Series A Preferred Stock dividends | |
| — | | |
| 205,000 | |
| Legal and professional | |
| 152,000 | | |
| 198,000 | |
| Other accrued expenses | |
| 228,000 | | |
| 180,000 | |
| Total | |
$ | 602,000 | | |
$ | 1,005,000 | |
|