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(6) Accrued Expenses
12 Months Ended
Dec. 26, 2015
Payables and Accruals [Abstract]  
(6) Accrued Expenses

(6) Accrued Expenses

Accrued expenses at December 26, 2015 and December 27, 2014 consist of the following:

    2015    2014 
Accrued legal and          
accounting  $101,000   $83,307 
Accrued payroll and related   666,846    749,019 
Accrued other   161,921    201,956 
Accrued income tax payable   2,149    15,334 
   $931,916   $1,049,616 

The accrued payroll and related at December 26, 2015 includes $120 thousand for 401k company match and $140 thousand for incentive bonuses. These totaled $110 and $313 thousand respectively on December 27, 2014.