ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2023

ACCRUED EXPENSES

ACCRUED EXPENSES

NOTE 8— ACCRUED EXPENSES

Accrued expenses consist of the following:

	September 30,		December 31,
	2023		2022
Consumer
Accrued interest	$	11,508	$	11,624
Payroll		103,958		146,817
Property taxes		214,474		115,222
Sales tax		60,982		153,039
Other administrative expenss		-		424
Subtotal		390,922		427,126
Commercial
Accrued interest		7,985		8,228
Payroll		187,587		336,226
Unvouchered payables - inventory/COGS		1,185,907		1,032,808
Other accrued expenses		118,201		7,392
Subtotal		1,499,680		1,384,654
Corporate
Accrued interest		7,072		7,543
Payroll		12,796		25,179
Professional fees		134,049		199,508
Property Tax		64,555		87,275
Federal & state Income tax		120,693		155,309
Subtotal		339,165		474,814
	$	2,229,767	$	2,286,594