NOTE 7 – ACCRUED LIABILITIES Accrued liabilities consisted of the following as of September 30, 2026 and December 31, 2025:
| | | September 30, | | | December 31, | | | | | 2026 | | | 2025 | | | Employee payroll related liabilities | | $ | 142,196 | | | $ | 168,889 | | | Accrued franchise taxes | | | 78,448 | | | | 78,448 | | | Penalty for late S-1 filing and effectiveness | | | 55,000 | | | | 55,000 | | | Accrued interest payable | | | 137,595 | | | | - | | | Security deposits payable | | | 25,000 | | | | - | | | Accrued consulting and professional services | | | 18,306 | | | | 61,474 | | | | | $ | 456,545 | | | $ | 363,811 | |
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