Accrued Liabilities and Other Current Liabilities	3 Months Ended
Mar. 31, 2022
Payables and Accruals [Abstract]
Accrued Liabilities and Other Current Liabilities	2. Accrued Liabilities and Other Current Liabilities As of December 31, 2021, the Company had a balance of $2.1 million in Accrued liabilities and other current liabilities, consisting of $1.8 million related to deferred revenue, $48,750 related to manufacturing materials, $51,000 related to legal fees, and $50,000 for other expenses. On January 8, 2021, the Company received full loan forgiveness of $567,311 for obligations related to the PPP loan. The Company accounted for the PPP loan as debt, and the loan forgiveness was accounted for as a debt extinguishment. As of March 31, 2022, the Company had a balance of $674,000 in Accrued liabilities and other current liabilities, consisting of $229,000 related to salary and benefits, $167,000 related to short term lease liability, and $278,000 related to other current liabilities which were primarily accrued legal fees and clinical fees.

Accrued Liabilities and Other Current Liabilities

3 Months Ended

Mar. 31, 2022

Accrued Liabilities and Other Current Liabilities

2. Accrued Liabilities and Other Current Liabilities

As of December 31, 2021, the Company had a balance of $2.1 million in Accrued liabilities and other current liabilities, consisting of $1.8 million related to deferred revenue, $48,750 related to manufacturing materials, $51,000 related to legal fees, and $50,000 for other expenses. On January 8, 2021, the Company received full loan forgiveness of $567,311 for obligations related to the PPP loan. The Company accounted for the PPP loan as debt, and the loan forgiveness was accounted for as a debt extinguishment.

As of March 31, 2022, the Company had a balance of $674,000 in Accrued liabilities and other current liabilities, consisting of $229,000 related to salary and benefits, $167,000 related to short term lease liability, and $278,000 related to other current liabilities which were primarily accrued legal fees and clinical fees.