Accrued Liabilities and Other Current Liabilities	9 Months Ended
Sep. 30, 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 September 30, 2022, the Company had a balance of $882,775 in Accrued liabilities and other current liabilities, consisting primarily of $70,000 related to salary and benefits, $174,520 related to short-term lease liability, $230,400 related to clinical trials expenses, $166,000 legal fees and $240,000 related primarily to other accrued liabilities.

Accrued Liabilities and Other Current Liabilities

9 Months Ended

Sep. 30, 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 September 30, 2022, the Company had a balance of $882,775 in Accrued liabilities and other current liabilities, consisting primarily of $70,000 related to salary and benefits, $174,520 related to short-term lease liability, $230,400 related to clinical trials expenses, $166,000 legal fees and $240,000 related primarily to other accrued liabilities.