Summary of Accrued Expenses and Other Liablilities (Tables)

12 Months Ended

Dec. 31, 2019

Summary Of Accrued Expenses And Other Liablilities

Summary of accrued expenses and other liabilities

Accrued expenses and other liabilities consist of the following:

	Year ended December 31
	2019		2018
Premium payable	$	480,078	$	314,173
Unearned policy fee income		520,064		595,223
Retirement plans		112,827		112,827
Accrued salaries and employee benefits		501,414		415,396
Commission payable		1,764		81,414
Other		514,153		326,325
Total accrued expenses and other liabilities	$	2,130,300	$	1,845,358