Accounts payable as of September 30, 2021 and December 31, 2020 includes an aggregate of $43,000 and $66,000, respectively, due to related parties for director fees and expenses. Accrued liabilities and other as of September 30, 2021 and December 31, 2020 includes an aggregate of $792,000 and $755,000, respectively, due to related parties for accrued bonuses, benefits, termination costs and director fees. During 2021, the Company began paying director fees 50% in cash and 50% in stock. As a result, 50% of the third quarter director fees are included in accounts payable and 50% are included in accrued liabilities and other in the condensed consolidated balance sheet as of September 30, 2021.