Note 3 – Prepaid Expenses and Other Current Assets As of September 30, 2023 and December 31, 2022, prepaid expenses and other current assets consisted of the following: | | | | | | | | | September 30, | | December 31, | | | 2023 | | 2022 | Payroll tax receivable | | $ | 500,684 | | $ | 660,891 | Prepaid insurance expenses | | | 375,961 | | | 201,082 | Prepaid conference expenses | | | 345,334 | | | 97,743 | Prepaid professional fees | | | 193,750 | | | — | Prepaid research and development expenses | | | 155,767 | | | 2,521 | Prepaid general and administrative expenses | | | 110,659 | | | 87,982 | Prepaid patent expenses | | | 59,919 | | | 38,796 | Prepaid security deposit | | | 18,750 | | | 74,959 | Other | | | — | | | 26,745 | Total prepaid expenses and other current assets | | $ | 1,760,824 | | $ | 1,190,719 |
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