Correction of Previously Issued Financial Statements (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Changes and Error Corrections [Abstract]

Schedule of restatements

Balance Sheet	As of December 31, 2021
	As Reported			Adjustment			As Revised
Accounts payable	$	1,522,823		$	458,622		$	1,981,445
Total current liabilities		2,135,566			458,622			2,594,188
Total liabilities		2,135,566			458,622			2,594,188
Accumulated deficit		(34,982,921	)		(458,622	)		(35,441,543	)
Total stockholders' equity		6,621,819			(458,622	)		6,163,197

Balance Sheet (Unaudited)	As of March 31, 2022
	As Reported			Adjustment			As Revised
Accounts payable	$	489,716		$	826,061		$	1,315,777
Total current liabilities		1,069,300			826,061			1,895,361
Total liabilities		1,069,300			826,061			1,895,361
Accumulated deficit		(37,767,260	)		(826,061	)		(38,593,321	)
Total stockholders' equity		14,802,567			(826,061	)		13,976,506

Balance Sheet (Unaudited)	As of June 30, 2022
	As Reported			Adjustment			As Revised
Accounts payable	$	490,886		$	826,061		$	1,316,947
Total current liabilities		923,856			826,061			1,749,917
Total liabilities		923,856			826,061			1,749,917
Accumulated deficit		(41,333,212	)		(826,061	)		(42,159,273	)
Total stockholders' equity		11,523,456			(826,061	)		10,697,395

Balance Sheet (Unaudited)	As of September 30, 2022
	As Reported			Adjustment			As Revised
Accounts payable	$	1,005,043		$	826,061		$	1,831,104
Total current liabilities		1,244,303			826,061			2,070,364
Total liabilities		1,244,303			826,061			2,070,364
Accumulated deficit		(44,752,765	)		(826,061	)		(45,578,826	)
Total stockholders' equity		8,393,624			(826,061	)		7,567,563

Statement of Operations	For the year ended December 31, 2021
	As Reported			Adjustment			As Revised
Research and development	$	9,346,453		$	458,622		$	9,805,075
Total operating expenses		14,027,293			458,622			14,485,915
Loss from operations		(14,027,293	)		(458,622	)		(14,485,915	)
Net loss		(14,036,578	)		(458,622	)		(14,495,200	)
Loss per share - basic and diluted		(15.98	)		(0.52	)		(16.50	)

Statement of Operations (Unaudited)	For the three months ended March 31, 2022
	As Reported			Adjustment			As Revised
Research and development	$	1,521,364		$	367,439		$	1,888,803
Total operating expenses		2,781,773			367,439			3,149,212
Loss from operations		(2,781,773	)		(367,439	)		(3,149,212	)
Net loss		(2,784,339	)		(367,439	)		(3,151,778	)
Loss per share - basic and diluted		(2.15	)		(0.28	)		(2.44	)

Statement of Operations (Unaudited)	For the six months ended June 30, 2022
	As Reported			Adjustment			As Revised
Research and development	$	3,742,703		$	367,439		$	4,110,142
Total operating expenses		6,346,114			367,439			6,713,553
Loss from operations		(6,346,114	)		(367,439	)		(6,713,553	)
Net loss		(6,350,291	)		(367,439	)		(6,717,730	)
Loss per share - basic and diluted		(4.83	)		(0.28	)		(5.11	)

Statement of Operations (Unaudited)	For the nine months ended September 30, 2022
	As Reported			Adjustment			As Revised
Research and development	$	5,950,616		$	367,439		$	6,318,055
Total operating expenses		9,765,129			367,439			10,132,568
Loss from operations		(9,765,129	)		(367,439	)		(10,132,568	)
Net loss		(9,769,844	)		(367,439	)		(10,137,283	)
Loss per share - basic and diluted		(7.40	)		(0.27	)		(7.67	)

Statement of Cash Flows	For the year ended December 31, 2021
	As Reported			Adjustment			As Revised
Cash Flows from Operating Activities:
Net loss	$	(14,036,578	)	$	(458,622	)	$	(14,495,200	)
Accounts payable		576,493			458,622			1,035,115
Net cash used in operating activities		(13,538,309	)		–			(13,538,309	)

Statement of Cash Flows (Unaudited)	For the three months ended March 31, 2022
	As Reported			Adjustment			As Revised
Cash Flows from Operating Activities:
Net loss	$	(2,784,339	)	$	(367,439	)	$	(3,151,778	)
Accounts payable		(1,033,107	)		367,439			(665,668	)
Net cash used in operating activities		(3,077,199	)		–			(3,077,199	)

Statement of Cash Flows (Unaudited)	For the six months ended June 30, 2022
	As Reported			Adjustment			As Revised
Cash Flows from Operating Activities:
Net loss	$	(6,350,291	)	$	(367,439	)	$	(6,717,730	)
Accounts payable		(1,031,937	)		367,439			(664,498	)
Net cash used in operating activities		(6,439,733	)		–			(6,439,733	)

Statement of Cash Flows (Unaudited)	For the nine months ended September 30, 2022
	As Reported			Adjustment			As Revised
Cash Flows from Operating Activities:
Net loss	$	(9,769,844	)	$	(367,439	)	$	(10,137,283	)
Accounts payable		(517,780	)		367,439			(150,341	)
Net cash used in operating activities		(8,252,492	)		–			(8,252,492	)