Accounts payable as of March 31, 2022 and December 31, 2021 includes an aggregate of $119,182 and $57,099, respectively, due to related parties for director fees. Accrued liabilities and other as of March 31, 2022 and December 31, 2021 includes an aggregate of $948,752 and $1,194,719, respectively, due to related parties for accrued separation costs, bonuses and benefits. The Company pays director fees in both cash and stock. As a result, the cash portion of director fees due are included in accounts payable and the stock portion are included in accrued liabilities and other in the consolidated balance sheet as of March 31, 2022 and December 31, 2021. Certain directors have elected to defer receipt of both cash and stock for director fees until at least July 1, 2022.