Accrued Expenses

12 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

7. Accrued Expenses

Accrued vacation pay, payroll and payroll withholdings consist of the following:

	March 31,
	2022		2021
Accrued vacation pay	$	185,735	$	403,759
Accrued profit sharing		163,132		-
Accrued compensation and payroll withholdings		61,671		53,473
	$	410,538	$	457,232

Accrued vacation pay, payroll and payroll withholdings include $23,262 and $55,474 on March 31, 2022, and 2021, respectively, which is due to officers.

Accrued expenses - other consist of the following:

	March 31,
	2022		2021
Accrued commissions	$	11,706	$	14,918
Accrued legal costs		6,061		10,519
Warranty reserve		87,407		90,752
Accrued purchase		39,021		218,032
Other		29,950		31,754
	$	174,145	$	365,975

The following table provides a summary of the changes in warranty reserves for the years ended March 31, 2022, and 2021:

	March 31,
	2022			2021
Warranty reserve, at beginning of period	$	90,752		$	118,734
Warranty expense		38,236			64,092
Warranty deductions		(41,581	)		(92,074	)
Warranty reserve, at end of period	$	87,407		$	90,752