ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

6 Months Ended

Jun. 30, 2022

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

8. 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