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Accrued Liabilities and Other Current Liabilities
3 Months Ended
Mar. 31, 2023
Payables and Accruals [Abstract]  
Accrued Liabilities and Other Current Liabilities

2. Accrued Liabilities and Other Current Liabilities

As of December 31, 2022, the Company had a balance of $1.7 million included in Accrued liabilities and other current liabilities in the accompanying condensed balance sheet, consisting of $416,000 for legal expenses, $277,500 for clinical expenses, $524,000 for bonus expenses, $134,000 for salary and benefits, and $178,000 for a lease liability.

As of March 31, 2023, the Company had a balance of $3.4 million in Accrued liabilities and other current liabilities in the accompanying condensed balance sheet, consisting of $1.3 million for legal fees, $850,000 for construction in progress, $459,000 for clinical expenses, $365,000 for bonus payable, $146,000 for short-term lease liability, and $53,000 for salary and benefits.