STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of assumptions used for valuation

Risk-free interest rate (4/2022 – 8/2022)	1.99%
Risk-free interest rate (9/2022 – 12/2022)	3.67%
Dividend yield	–
Expected term	6-8 years
Expected volatility	66.35%

Schedule of option activity

	Options Outstanding			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life (In Years)
Balance at December 31, 2021		140,980		$	29.47		9.2
Options granted		33,334		$	36.80		9.6
Options exercised		–
Options forfeited/expired		(3,138	)	$	20.32		5.6
Balance at December 31, 2022		171,176			31.07		8.4
Options granted		–
Options exercised		–
Options forfeited/expired		(1,720	)	$	23.64		6.0
Balance at December 31, 2023		169,456		$	31.15		7.5
Exercisable at December 31, 2023		147,977		$	30.57		7.4

Schedule of RSU activity

	RSU’s Outstanding			Weighted-Average Grant-Date Fair value per Unit
Nonvested as of December 31, 2021		–		$	–
Granted		30,120			13.12
Vested		(3,864	)		13.92
Forfeited		–			–
Nonvested as of December 31, 2022		26,256			13.12
Granted		26,506			8.52
Vested		(22,936	)		10.40
Forfeited		(14,077	)		10.11
Nonvested as of December 31, 2023		15,749		$	10.72

Schedule of stock-based compensation expense

	December 31,
			2022
	2023		(restated)
Sales and marketing	$	228,437	$	57,298
Research and development		9,725		(259	)
General and administrative		217,839		1,129,619
	$	456,001	$	1,186,658