NOTE 8. ACCRUED STOCK PAYABLE

The following tables summarize the changes in accrued common stock payable:


			Number of
	Amount		Shares
December 31, 2019	$	80,657		34,469
Employee stock award – accrual		19,343		—
Consultant stock award		60,900		100,000
Investor stock award – accrual		2,185,000		5,485,814
Stock issued		(100,000)		(34,469)
June 30, 2020	$	2,245,900		5,585,814

On February 18, 2020 we granted a consultant 100,000 fully vested shares for consulting services. Based on a stock price of $0.61 on the date of grant, the consultant will receive $60,900 worth of our common stock. As of June 30, 2020, none of the stock had been issued.

On May 29, 2020, we entered into a subscription agreement with Hershey Strategic Capital, LP and Shore Ventures III, LP (collectively, the "Investor") with respect to the sale of shares of common stock. The first closing occurred on May 29, 2020, in which 2,008,536 shares of common stock were granted. On June 3, 2020, the second closing occurred in which we granted 3,477,278 shares of common stock. As of June 30, 2020, none of the stock had been issued. We issued the stock in July 2020. We have included this accrued stock in our earnings per share calculations in the condensed consolidated statement of operations. See Note 12 for further details of the stock transaction.