Acccrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Acccrued Expenses and Other Liabilities

NOTE 10 – ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following:

	Year ended December 31
	2017		2016
Premium payable	$	438,571	$	614,926
Unearned policy fee income		759,082		811,838
Retirement plans		156,600		184,600
Accrued salaries and employee benefits		381,577		338,029
Commission payable		81,395		180,693
Other		483,133		530,897
Total accrued expenses and other liabilities	$	2,300,358	$	2,660,983