OTHER CURRENT LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2013

Other Current Liabilities Tables

Schedule of other current liabilities

Other current liabilities consist of the following:

	September 30, 2013		December 31, 2012
Accrued offering costs	$	708,500	$	—
Accrued payroll and commission costs		408,491		397,210
Accrued vacation costs		230,212		114,899
Accrued professional fees		273,488		90,000
Accrued royalty expense		219,786		—
Allowance for coupons and returns		127,806		53,002
Other accrued expenses		56,474		29,400
Dividends payable(1)		41,359		41,359
TOTAL OTHER CURRENT LIABILITIES	$	2,066,116	$	725,870

⁽¹⁾ In June 2008, we declared and paid a special dividend of $0.40 per share of common stock to all stockholders of record as of June 10, 2008. This amount reflects unclaimed dividends by certain stockholders.