ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	9 Months Ended
Sep. 30, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued expenses totaled $7,677,799 and $6,252,492 as of September 30, 2023 and December 31, 2022, respectively. As of September 30, 2023, the balance consisted of approximately $621,576 of accrued payroll and related liabilities, $1,414,000 of legal exposure, $1,145,730 of tax exposure, $748,500 for rent, $456,000 for leasehold improvement, $105,000 of credit cards payable, $739,000 professional fees, $1,423,000 for utilities, $189,000 for repairs and maintenance, $119,000 for security, $412,000 for cleaning expense, $276,000 for initial franchise fees paid on behalf of the Company by a related party (repaid subsequent to September 30, 2023), and $29,000 of other miscellaneous items. As of December 31, 2022, the balance consisted of approximately $1,570,000 of accrued payroll and related liabilities, $1,002,000 of accrued interest, $805,000 of legal exposure, $572,000 of commissions, $507,000 of credit cards payable, $495,000 professional fees, $371,000 in sales and real estate taxes, $104,000 of rent, $268,000 in costs related to the initial public offering, $265,000 of legal and accounting fees, $135,000 of director fees, and $158,000 of other miscellaneous items. As of September 30, 2023, the Company has accrued income taxes of $15,702. There were no accrued income taxes as of December 31, 2022. Of the legal amounts accrued, the company believes the accrual best estimates the most likely outcomes of these matters however the range of outcomes could be between $1,250,000–$1,750,000.

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2023

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued expenses totaled $7,677,799 and $6,252,492 as of September 30, 2023 and December 31, 2022, respectively. As of September 30, 2023, the balance consisted of approximately $621,576 of accrued payroll and related liabilities, $1,414,000 of legal exposure, $1,145,730 of tax exposure, $748,500 for rent, $456,000 for leasehold improvement, $105,000 of credit cards payable, $739,000 professional fees, $1,423,000 for utilities, $189,000 for repairs and maintenance, $119,000 for security, $412,000 for cleaning expense, $276,000 for initial franchise fees paid on behalf of the Company by a related party (repaid subsequent to September 30, 2023), and $29,000 of other miscellaneous items. As of December 31, 2022, the balance consisted of approximately $1,570,000 of accrued payroll and related liabilities, $1,002,000 of accrued interest, $805,000 of legal exposure, $572,000 of commissions, $507,000 of credit cards payable, $495,000 professional fees, $371,000 in sales and real estate taxes, $104,000 of rent, $268,000 in costs related to the initial public offering, $265,000 of legal and accounting fees, $135,000 of director fees, and $158,000 of other miscellaneous items. As of September 30, 2023, the Company has accrued income taxes of $15,702. There were no accrued income taxes as of December 31, 2022.

Of the legal amounts accrued, the company believes the accrual best estimates the most likely outcomes of these matters however the range of outcomes could be between $1,250,000–$1,750,000.