LIABILITIES AND DEBT (Tables)

12 Months Ended

Dec. 31, 2023

Liabilities And Debt

SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES

The Company accrued expenses and other liabilities line in the consolidated balance sheets is comprised of the following as of December 31, 2023 and 2022:

	December 31,
	2023		2022
Accrued expenses	$	617,374	$	668,714
Reserve for returns		—		307,725
Payroll related liabilities		3,895,640		2,618,870
Sales tax liability		145,545		262,765
Other liabilities		99,934		78,845
	$	4,758,492	$	3,936,920

SCHEDULE OF CONVERTIBLE NOTES

The following is a summary of the convertible notes for the years ended December 31, 2023 and 2022:

	Principal			Unamortized Debt Discount			Convertible Note Payable, Net
Balance, December 31, 2022	$	4,100,000		$	(1,378,200	)	$	2,721,800
Repayments of notes		(4,000,000	)		—			(4,000,000	)
Amortization of debt discount		—			1,220,830			1,220,830
Loss on extinguishment of debt		—			157,370			157,370
Balance, December 31, 2023	$	100,000		$	—		$	100,000

SCHEDULE OF MERCHANT ADVANCES

The following is a summary of the merchant advances as of December 31, 2023 and 2022:

	December 31,
	2023			2022
Principal	$	2,960,946		$	896,334
Less: unamortized debt discount		(1,966,881	)		—
Merchant cash advances, net	$	994,065		$	896,334

SCHEDULE OF PROMISSORY NOTES PAYABLE, NET

The following is a summary of promissory notes payable, net:

	December 31,
	2023			2022
Bailey Note	$	3,500,000		$	3,500,000
Sundry Note		—			5,500,000
March 2023 Notes - principal		1,730,740			—
March 2023 Notes - unamortized debt discount		(346,148	)		—
Promissory note payable, net	$	4,884,592		$	9,000,000