(6) Accrued Expenses

3 Months Ended

Apr. 02, 2016

Payables and Accruals [Abstract]

(6) Accrued Expenses

(6) Accrued Expenses

Accrued expenses consist of the following:

		April 2,		December 26,
		2016		2015
Accrued legal and accounting	$	64,000	$	101,000
Accrued payroll and related		422,335		666,846
Accrued other		92,339		161,921
Accrued income taxes		—		2,149
Total Accrued Expenses	$	578,674	$	931,916

The accrued payroll and related at April 2, 2016 and December 26, 2015 includes $5 thousand and $140 thousand, respectively for incentive bonuses. December 26, 2015 includes $120 thousand for 401k company match.