Accrued expenses consist of the following: | | | June 30, | | | December 31, | | | | | 2026 | | | 2025 | | | Salaries, payroll taxes and vacation | | $ | 249,902 | | | $ | 248,923 | | | Merchant card fees | | | 26,580 | | | | 20,368 | | | Professional fees | | | 152,383 | | | | 99,298 | | | Management incentives | | | 388,861 | | | | 450,000 | | | Lease liability | | | 53,951 | | | | 48,821 | | | Credit card liability | | | 74,608 | | | | 102,644 | | | Other | | | 112,871 | | | | 158,370 | | | Totals | | $ | 1,059,156 | | | $ | 1,128,424 | |
|