ACCOUNTS PAYABLE AND OTHER CURRENT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND OTHER CURRENT LIABILITIES

Accounts payable and other current liabilities are comprised of the following:

	March 31,		December 31,
	2023		2022
Accounts payable	$	382,099	$	1,378,316
Accrued employee costs		430,006		1,216,242
Accrued professional fees		246,295		172,356
Accrued research and development		472,155		311,036
Accrued board fees		122,583		116,000
Delaware franchise taxes payable		50,000		128,929
Other accrued expenses		19,484		29,968
Total accounts payable and other current liabilities	$	1,722,622	$	3,352,847