(6) Accrued Expenses

12 Months Ended

Dec. 31, 2016

Payables and Accruals [Abstract]

(6) Accrued Expenses

(6) Accrued Expenses

Accrued expenses at December 31, 2016 and December 26, 2015 consist of the following:

		2016		2015
Accrued legal and
accounting	$	87,690	$	101,000
Accrued payroll and related		456,063		666,846
Accrued other		80,206		164,070
	$	623,959	$	931,916

The accrued payroll and related expenses at December 31, 2016 and December 26, 2015 includes $0 and $120 thousand for 401k company match and $55 thousand and $140 thousand for incentive bonuses, respectively.