​

September 30, 

December 31, 

​

​

2022

​

2021

Accrued expenses

​

$

896,043

​

$

213,740

Reserve for returns

​

24,673

​

33,933

Payroll related liabilities

​

2,602,800

​

1,204,665

Sales tax liability

​

298,149

​

268,723

Due to seller

​

​

—

​

​

396,320

Other liabilities

​

130,702

​

119,764

​

​

$

3,952,366

​

$

2,237,145