8. Accrued Expenses

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Accrued Expenses

NOTE 8 – ACCRUED EXPENSES

Accrued expenses are summarized as follows:

	December 31,		December 31,
	2019		2018
Accrued operating expenses	$	854,056	$	240,941
Accrued wages and related expenses		487,327		490,961
Accrued interest expense		–		10,958
Accrued sales tax payable		345,458		401,282
	$	1,686,841	$	1,144,142

Accrued sales tax payable is comprised of prior period sales tax payable to various states for 2015 through 2019. The Company has set up payment plans with the various taxing agencies to relieve the obligation. The payment plans require monthly payments in various amounts over a period of 12 months.