Note 12– Accrued Interest and Liabilities

At June 30, 2026 and December 31,2025, the Company had accrued liabilities totaling $1,762,972 and $3,152,544, which consisted of accrued interest, credit card payables, advances, and payroll accruals. Also included in accrued liabilities as of June 30, 2026 is unearned revenue of $237,255 which consisted of $37,255 of prepayments from customers in beverage and a $200,000 liability to an investor who paid for some of the Company’s marketable securities that were issued for services rendered.