ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

6 Months Ended

Aug. 31, 2021

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

5. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

5. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

As of August 31, 2021, and February 28, 2021, accrued expenses and other current liabilities consist of the following:

Payroll and related employee benefits	$	328,000	$	293,000
Legal fees		-		3,000
Property, Sales, and Franchise taxes		66,000		15,000
Return Allowance		446,000		354,000
Bonus Accrual		200,000		70,000
Accrued Interest on PPP loan		-		5,000
Totals	$	1,040,000	$	740,000