ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

9 Months Ended

Nov. 30, 2022

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

5. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

As of November 30, 2022, and February 28, 2022, accrued expenses and other current liabilities consisted of the following:

	November 30, 2022		February 28, 2022
Payroll and related employee benefits	$	284,000	$	375,000
Legal fees		31,000		8,000
Property, sales, and franchise taxes		8,000		18,000
Return allowance		471,000		471,000
Other liabilities		-		16,000
Totals	$	794,000	$	888,000