| Summary of Accrued and Other Current Liabilities |
Accrued
expenses and other current liabilities consisted of the following at the dates indicated:
Summary
of Accrued Expenses and Other Current Liabilities
| | |
June 30, 2024 | | |
December 31, 2023 | |
| Accrued expenses and other current liabilities: | |
| | | |
| | |
| Accrued accounting and professional services costs | |
$ | 2,458,192 | | |
$ | 1,511,889 | |
| Accrued subscription costs | |
| 510,549 | | |
| 22,110 | |
| Sales tax payable | |
| 363,883 | | |
| 314,873 | |
| Excise tax payable | |
| 223,717 | | |
| 223,717 | |
| Accrued legal costs | |
| 159,417 | | |
| 2,694,439 | |
| Accrued payroll and benefit costs | |
| 123,335 | | |
| 185,504 | |
| Deposits | |
| 52,000 | | |
| 54,102 | |
| Accrued streaming service costs | |
| 48,218 | | |
| 37,765 | |
| Other current liabilities | |
| 324,717 | | |
| 149,841 | |
| Total accrued expenses and other current liabilities | |
$ | 4,264,028 | | |
$ | 5,194,240 | |
|
Accrued
and other current liabilities consisted of the following at the dates indicated:
Summary
of Accrued and Other Current Liabilities
| | |
December 31, 2023 | | |
December 31, 2022 | |
| Accrued and other current liabilities: | |
| | | |
| | |
| Accrued legal costs | |
$ | 2,694,439 | | |
$ | 31,355 | |
| Accrued accounting and professional services costs | |
| 1,511,889 | | |
| 94,573 | |
| Sales tax payable | |
| 314,873 | | |
| 230,617 | |
| Excise tax payable | |
| 223,717 | | |
| - | |
| Accrued payroll and benefit costs | |
| 185,504 | | |
| 95,947 | |
| Deposits | |
| 54,102 | | |
| - | |
| Accrued streaming service costs | |
| 37,765 | | |
| - | |
| Accrued subscription costs | |
| 22,110 | | |
| 28,774 | |
| Accrued offering costs | |
| - | | |
| 261,090 | |
| Other current liabilities | |
| 149,841 | | |
| 3,017 | |
| Total accrued and other current liabilities | |
$ | 5,194,240 | | |
$ | 745,373 | |
|