​

September 30, 

December 31, 

​

​

2021

​

2020

Accrued expenses

​

$

266,646

​

$

92,074

Reserve for returns

​

20,041

​

5,229

Payroll related liabilities

​

1,253,639

​

843,704

Sales tax liability

​

242,021

​

196,410

Other liabilities

​

71,607

​

108,229

​

​

$

1,853,954

​

$

1,245,646