ACCOUNTS PAYABLE AND ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

	December 31,
	2023		2022
Accounts payable	$	720,774	$	342,331
Accrued credit cards		26,645		6,994
Accrued liability for collections of previously factored receivables		1,247,772		776,414
Accrued property taxes		5,346		6,732
Accrued professional fees		29,122		573,040
Accrued payroll		17,472		–
Accrue expense - other		–		363
Accrued expense - dividend payable		–		210,046
Total	$	2,047,131	$	1,915,920

The Company is delinquent paying certain property taxes. As of December 31, 2023 and 2022, the balance for these property taxes, was $5,346 and $6,732, respectively.