Accrued Expenses

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Accrued Expenses

Note 7 – Accrued Expenses

Accrued expenses consist of the following:

	December 31,
	2018		2017
Professional fees	$	149,000	$	128,615
Advertising		52,590		19,719
Board member fees		7,500		-
Bonuses		-		135,000
Employee benefits		10,383		-
Deferred rent		-		60,810
Federal income tax		-		17,122
Other		-		(1,021	)
Payroll		205,112		202,773
Texas sales tax audit accrued liability		-		70,000
Sales tax		111,739		115,726
State income tax		42,879		55,943
Total accrued accounts payable	$	579,203	$	804,687

Deferred rent was reclassified as other liabilities for Fiscal 2018 of $61,513 compared to $60,810 listed in accrued expenses for Fiscal 2017.