8. Accrued Expenses Accrued expenses consisted of the following: | | | | | | | | | September 30, | | December 31, | | | 2022 | | 2021 | Accrued research and development expenses | | $ | 13,559 | | $ | 24,977 | Accrued employee compensation and benefits | | | 8,316 | | | 8,916 | Accrued collaboration expenses | | | 4,660 | | | 835 | Accrued legal, commercial and professional fees | | | 3,754 | | | 2,933 | Other | | | 579 | | | 370 | | | $ | 30,868 | | $ | 38,031 |
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