8. LOANS

12 Months Ended

Sep. 30, 2021

Debt Disclosure [Abstract]

8. LOANS

 8.   LOANS

Long-term loans as of September 30, 2021 and 2020 consist of the following:

	September 30, 2021		September 30, 2020
Promissory notes	$	—	$	531,169
Total	$	—	$	531,169

Promissory Notes

On May 7, 2020, the Company applied for a loan from Celtic Bank Corporation, as lender, pursuant to the Paycheck Protection Program of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), as administered by the U.S. Small Business Administration (the "SBA"). On May 15, 2020, the loan was approved, and the Company received the proceeds from the loan in the amount of $531,169 (the “PPP Loan”). The Company applied for and received loan forgiveness from the SBA on March 23, 2021. The entire principal balance and interest charges were forgiven. The gain on loan forgiveness of $531,169 is included in other income in the consolidated statements of operations and comprehensive loss for the year ended September 30, 2021.