(6) Accrued Expenses

9 Months Ended

Sep. 27, 2014

Notes to Financial Statements

(6) Accrued Expenses

(6) Accrued Expenses

Accrued expenses consist of the following:

		September 27,		December 28,
		2014		2013
Accrued legal and accounting	$	77,848	$	92,000
Accrued payroll		852,402		823,196
Accrued other		273,235		158,116
Accrued income tax		(1,661)		33,501
	$	1,201,824	$	1,106,813

The accrued payroll at September 27, 2014 includes $150 thousand for 401k company match and $175 thousand for incentive bonuses. These items totaled $200 thousand $305 thousand respectively on December 28, 2013.