ACCOUNTS PAYABLE, ACCRUED EXPENSES, AND OTHER LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2020

ACCOUNTS PAYABLE, ACCRUED EXPENSES, AND OTHER LIABILITIES

Schedule of components of accounts payable accrued expenses and other liabilities

	As of
	March 31, 2020		December 31, 2019
Accounts Payable	$	585,045	$	462,524
Accrued Expenses		918,393		311,342
Dividend Payable (1)		315,755		70,984
Accrual for Tenant Improvement		329,652		626,872
Total Accounts Payable, Accrued Expenses, and Other Liabilities	$	2,148,845	$	1,471,722

As of March 31, 2020 and December 31, 2019, includes the dividends declared and payable of $0.20 and $0.058, respectively, per share on the 1,223,854 OP Units due to Consolidated-Tomoka Land Co.