10. Accrued Expenses

3 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Accrued Expenses

10. ACCRUED EXPENSES

Accrued expenses increased by $110,835 for the three months ending December 31, 2020 to $1,178,227 from $1,067,392 as of September 30, 2020. Accrued expenses consist of the following at December 31:

	December 31, 2020		September 30, 2020
SAR Liability	$	67,499	$	31,793
Accrued payroll		141,523		105,458
Commissions payable		1,250		16,783
State Tax liability		4,108		3,165
Federal Tax liability		7,634		3,355
Credit Cards		7,697		12,798
Other Accounts payable		699,117		699,117
Accrued operating expenses		249,398		194,923
		–		–
	$	1,178,227	$	1,067,392