ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2023

ACCRUED EXPENSES

ACCRUED EXPENSES

    NOTE 8— ACCRUED EXPENSES

Accrued expenses consist of the following:

	March 31,		December 31,
	2023		2022
Consumer
Accrued interest	$	12,277	$	11,624
Payroll		93,548		146,817
Property taxes		66,350		115,222
Sales tax		59,865		153,039
Other administrative expenss		30,425		424
Subtotal		262,465		427,126
Commercial
Accrued interest		8,656		8,228
Payroll		178,334		336,226
Unvouchered payables - inventory		146,533		803,649
Material & shipping costs - COGS		770,205		229,159
Other accrued expenses		11,131		7,392
Subtotal		1,114,859		1,384,654
Corporate
Accrued interest		7,464		7,543
Payroll		12,870		25,179
Professional fees		132,431		199,508
Property Tax		21,900		87,275
Other administrative expenses		1,144		-
Federal Income tax		332,381		-
State income tax		192,318		155,309
Subtotal		700,508		474,814
	$	2,077,832	$	2,286,594