ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

9 Months Ended

Sep. 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 September 30, 2022 and December 31, 2021:

	September 30, 2022		December 31, 2021
Customer deposits	$	-	$	6,999,980
Payroll and related benefits		236,200		-
Professional fees		-		-
Placement agent fees		-		-
Other		955		7,551
Total accrued expenses and other current liabilities	$	237,155	$	7,007,531