Note 6 - Accrued Expenses

12 Months Ended

Dec. 30, 2023

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

(6) Accrued Expenses

Accrued expenses at December 30, 2023 and December 31, 2022 consist of the following:

	2023		2022
Accrued legal and accounting	$	86,000	$	35,398
Accrued payroll and related costs		649,201		760,305
Accrued other		339,936		25,153
	$	1,075,137	$	820,856

Included in Accrued other is $288,000 as a reserve for potential credits to be issued as part of the quality issue described above. In addition to this reserve, the Company increased its sales returns in the amount of $104,126 for parts for which a credit was issued in January 2024.