9.
Prepaid Expenses and Other Current Assets
Prepaid
expenses and other current assets consisted of the following at the dates indicated:
Summary
of Prepaid Expenses and Other Current Assets
| | |
December
31, 2025 | | |
December
31, 2024 | |
| Prepaid expenses and other current assets: | |
| | | |
| | |
| Prepaid software
costs | |
$ | 153,526 | | |
$ | 59,855 | |
| Service trade | |
| 114,041 | | |
| 239,041 | |
| Employee receivable | |
| 12,863 | | |
| 800 | |
| Prepaid insurance costs | |
| 7,228 | | |
| 130,345 | |
| Prepaid commissions | |
| 96,206 | | |
| 31,504 | |
| Prepaid consulting costs | |
| — | | |
| 76,767 | |
| Prepaid advertising and
marketing costs | |
| — | | |
| 29,133 | |
| Prepaid merchant fees | |
| 60,774 | | |
| 26,690 | |
| Prepaid data license and
subscription costs | |
| — | | |
| 3,125 | |
| Other
current assets | |
| 451 | | |
| 46,414 | |
| Total prepaid expenses
and other current assets | |
$ | 445,089 | | |
$ | 643,674 | |
|