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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
9 Months Ended
Sep. 30, 2024
Payables and Accruals [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities consist of the following at September 30, 2024 and December 31, 2023:

  

   September 30, 2024   December 31, 2023 
         
Payroll and related benefits  $1,751,920   $103,268 
Payroll and related benefits – related parties   

1,303,969

    

1,728,231

 
Professional fees   

158,000

    

-

 
Accrued taxes   13,822    - 
Accrued settlement liability for equity holders of Forever 8   -    206,779 
Accrued interest   189,612    80,486 
Accrued interest – related parties   1,673,435    3,660,669 
Accrued rent   120,000    1,050,000 
Other   350,544    357,242 
Total accrued expenses and other current liabilities  $5,561,302   $7,186,675