ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED EXPENSES

Accrued expenses consisted of the following at March 31, 2023 and December 31, 2022:

	March 31, 2023		December 31, 2022
Accrued warranty expense	$	19,261	$	15,694
Accrued litigation costs		247,984		247,984
Accrued sales commissions		59,075		55,000
Accrued payroll and related fringes		316,114		504,020
Accrued sales returns and allowances		116,643		118,026
Accrued taxes		50,727		46,408
Other		96,187		103,835
	$	905,991	$	1,090,967

SCHEDULE OF ACCRUED WARRANTY EXPENSE

Accrued warranty expense was comprised of the following for the three months ended March 31, 2023:

Beginning balance	$	15,694
Provision for warranty expense		20,708
Charges applied to warranty reserve		(17,141	)
Ending balance	$	19,261