7. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Sep. 30, 2019

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 7        ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities by operating segment as of the fiscal years ended September 30, 2019 and 2018 are summarized in the table below:

	September 30,
	2019						2018
	Consolidated		Distribution		Design			Consolidated		Distribution		Design
Accrued bonuses and sales commissions	$	45,681	$	32,745	$	12,936		$	189,015	$	47,087	$	141,928
Accrued vacation		169,902		40,307		129,595			168,401		31,075		137,326
Accrued contract labor		141,567		–		141,567			126,889		–		126,889
Accrued legal fees		154,000		154,000		–			–		–		–
Other		183,822		30,686		153,136			110,582		36,367		74,215
Accrued expenses and other current liabilities	$	694,972	$	257,738	$	437,234		$	594,887	$	114,529	$	480,358