ACCRUED LIABILITIES

6 Months Ended

Jun. 28, 2013

ACCRUED LIABILITIES

ACCRUED LIABILITIES

5.                        ACCRUED LIABILITIES

Accrued liabilities consist of the following:

	June 28,2013		December 28, 2012
Accrued bonuses	$	38,000	$	52,000
Paid leave bank	1,389,000		1,288,000
Compensation and payroll taxes	788,000		729,000
Accrued legal	281,000		338,000
Accrued workers’ compensation insurance	95,000		209,000
Accrued rent	347,000		356,000
Employee withholdings	316,000		215,000
Client deposits	318,000		88,000
Unvouchered accounts payable	1,479,000		1,800,000
Other	59,000		231,000
Total accrued liabilities	$	5,110,000	$	5,306,000