ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2022

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following at June 30, 2022 and December 31, 2021:

	2022		2021
Customer deposits	$	3,076,764	$	6,999,980
Payroll and related benefits		161,262		-
Professional fees		152,000		-
Placement agent fees		1,520,000		-
Other		21,674		7,551
Total accrued expenses and other current liabilities	$	4,931,700	$	7,007,531