ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	9 Months Ended
Sep. 30, 2022
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	5 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued expenses totaled $3,653,939 and $4,209,366 as of September 30, 2022 and December 31, 2021, respectively. As of September 30, 2022, the balance consisted of approximately $852,000 of credit cards payable, $816,000 in sales tax, $520,000 in costs related to the initial public offering, $574,000 of rent, $172,000 of accrued payroll and related liabilities, $161,000 of legal and accounting fees, $93,000 of accrued interest, $67,000 of software expense, and $55,000 of other miscellaneous items. As of December 31, the balance consisted of approximately $980,000 of credit cards payable, $600,000 of professional fees, $570,000 of rent, $570,000 of commissions, $475,000 of short-term negative cash balances, $295,000 in sales tax, $290,000 in costs related to the initial public offering, $228,000 of refunds, $97,000 of furniture, and $105,000 of other miscellaneous items.

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2022

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

5 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued expenses totaled $3,653,939 and $4,209,366 as of September 30, 2022 and December 31, 2021, respectively. As of September 30, 2022, the balance consisted of approximately $852,000 of credit cards payable, $816,000 in sales tax, $520,000 in costs related to the initial public offering, $574,000 of rent, $172,000 of accrued payroll and related liabilities, $161,000 of legal and accounting fees, $93,000 of accrued interest, $67,000 of software expense, and $55,000 of other miscellaneous items. As of December 31, the balance consisted of approximately $980,000 of credit cards payable, $600,000 of professional fees, $570,000 of rent, $570,000 of commissions, $475,000 of short-term negative cash balances, $295,000 in sales tax, $290,000 in costs related to the initial public offering, $228,000 of refunds, $97,000 of furniture, and $105,000 of other miscellaneous items.