ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

9 Months Ended

Sep. 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 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