SECURED CONVERTIBLE NOTES PAYABLE	6 Months Ended
Mar. 31, 2020
SECURED CONVERTIBLE NOTES PAYABLE
SECURED CONVERTIBLE NOTES PAYABLE	NOTE E — SECURED CONVERTIBLE NOTES PAYABLE During December 2019, the remaining outstanding balance of the secured convertible notes payable entered into during August and November 2018 (the “Existing Notes”), for a total of $107,802, was repaid by the Company. During the three and six month periods ended March 31, 2020, the Company reclassified $0 and $32,795 from accrued liabilities to senior secured notes payable to represent interest due to noteholders that was paid in kind and therefore increased the convertible note balance outstanding at March 31, 2020. The Company incurred $64,608 of debt issuance costs based on the cost incurred to issue the secured convertible notes payable that were issued during July 2019 (the “July 2019 Notes”). As disclosed in Note F, the holder of the July 2019 Notes also participated in the November 15, 2019 underwritten public offering. During the three and six month periods ended March 31, 2020 the Company amortized $6,419 and $12,608, respectively, of debt issuance costs resulting in unamortized debt issuance costs of $47,107 and the secured notes payable of $1,484,819 at March 31, 2020. During the three and six month periods ended March 31, 2019 the Company amortized $4,630 and $9,120 of debt issuance costs, respectively. The debt issuance cost will be amortized over the life of the July 2019 Notes. During the three and six month periods ended March 31, 2020, the Company incurred $22,677 and $45,030 of interest expense, respectively. The effective interest rate for the three and six month periods ended March 31, 2020 was 8.0%. During the three and six month periods ended March 31, 2019, the Company incurred approximately $32,788 and $59,908 of interest expense. The effective interest for the three and six month period ended March 31, 2019 was 7.0%.

NOTE E — SECURED CONVERTIBLE NOTES PAYABLE

During December 2019, the remaining outstanding balance of the secured convertible notes payable entered into during August and November 2018 (the “Existing Notes”), for a total of $107,802, was repaid by the Company.

During the three and six month periods ended March 31, 2020, the Company reclassified $0 and $32,795 from accrued liabilities to senior secured notes payable to represent interest due to noteholders that was paid in kind and therefore increased the convertible note balance outstanding at March 31, 2020.

The Company incurred $64,608 of debt issuance costs based on the cost incurred to issue the secured convertible notes payable that were issued during July 2019 (the “July 2019 Notes”). As disclosed in Note F, the holder of the July 2019 Notes also participated in the November 15, 2019 underwritten public offering. During the three and six month periods ended March 31, 2020 the Company amortized $6,419 and $12,608, respectively, of debt issuance costs resulting in unamortized debt issuance costs of $47,107 and the secured notes payable of $1,484,819 at March 31, 2020. During the three and six month periods ended March 31, 2019 the Company amortized $4,630 and $9,120 of debt issuance costs, respectively. The debt issuance cost will be amortized over the life of the July 2019 Notes. During the three and six month periods ended March 31, 2020, the Company incurred $22,677 and $45,030 of interest expense, respectively. The effective interest rate for the three and six month periods ended March 31, 2020 was 8.0%. During the three and six month periods ended March 31, 2019, the Company incurred approximately $32,788 and $59,908 of interest expense. The effective interest for the three and six month period ended March 31, 2019 was 7.0%.