PREPAID EXPENSES AND OTHER CURRENT ASSETS

9 Months Ended

Sep. 30, 2021

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 3 – PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consist of the following:

	September 30, 2021		December 31, 2020
Insurance	$	164,683	$	93,569
Other		81,009		51,384
License		64,352		25,478
Rent		36,525		36,525
Research & Development Credit		—		101,629
Deposit for Equipment		—		140,394
Prototype Devices		—		118,206
Prepaid expenses and other current assets	$	346,569	$	567,185