Acccrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2018

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
	2018		2017
Premium payable	$	314,173	$	438,571
Unearned policy fee income		595,223		759,082
Retirement plans		112,827		156,600
Accrued salaries and employee benefits		415,396		381,577
Commission payable		81,414		81,395
Other		326,325		483,133
Total accrued expenses and other liabilities	$	1,845,358	$	2,300,358