December 31,

2024

2023

Accounts payable

$

684,324

$

720,774

Accrued credit cards

14,322

26,645

Accrued liability for settlement of previously factored receivables

242,292

1,247,772

Accrued income and property taxes

3,317

5,346

Accrued professional fees

29,122

Accrued board fees

15,000

–

Accrued expense - dividend payable

32,190

–

Accrued public company fees

5,000

–

Accrued payroll and bonuses

346,347

17,472

Accrue expense - other

7,846

–

Total

$

1,379,760

$

2,047,131