OTHER CURRENT LIABILITIES

12 Months Ended

Feb. 28, 2021

Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]

Other Liabilities Disclosure [Text Block]

4.        OTHER CURRENT LIABILITIES

Other current liabilities consist of the following:

	February 28 (29),
	2021		2020
Accrued royalties	$	1,423,400	$	655,600
Accrued UBAM incentives		1,695,000		819,400
Accrued freight		265,700		150,600
Sales tax payable		986,400		499,300
Allowance for expected inventory returns		201,500		201,500
Other		1,522,800		911,800
Total other current liabilities	$	6,094,800	$	3,238,200