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Restricted Stock Liabilities (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2021 | Dec. 31, 2020
Restricted Stock Liabilities |  |
Schedule of Components of Restricted Stock Liabilities | The following table presents the components of the restricted stock liabilities: Schedule of Components of Restricted Stock Liabilities
|  | As of |
|  | September 30, 2021 |  |  | December 31, 2020 |
Restricted stock liabilities recorded upon modification of the restricted stock awards and units (1,064,549 restricted stock to be purchased at $4.00 per share) |  | $ | 4,258,196 |  |  | $ | 4,258,196 |
Less imputed interest |  |  | (457,462 | ) |  |  | (457,462 | )
Present value of restricted stock liabilities |  |  | 3,800,734 |  |  |  | 3,800,734 |
Less payments (excluding imputed interest) |  |  | (1,342,379 | ) |  |  | (177,425 | )
Restricted stock liabilities |  | $ | 2,458,355 |  |  | $ | 3,623,309 |
Current portion of restricted stock liabilities (included in accrued expenses and other) |  | $ | 1,936,734 |  |  | $ | 1,627,499 |
Long-term portion of restricted stock liabilities |  |  | 521,621 |  |  |  | 1,995,810 |
Total restricted stock liabilities |  | $ | 2,458,355 |  |  | $ | 3,623,309 |
| The following table presents the components of the restricted stock liabilities as of December 31, 2020: Schedule of Components of Restricted Stock Liabilities
Total restricted stock liabilities |  | $ | 3,623,309 |
Restricted stock liabilities recorded upon modification of the restricted stock awards and units (1,064,549 restricted stock to be purchased at $4.00 per share) |  | $ | 4,258,196 |
Less imputed interest |  |  | (457,462 | )
Present value of restricted stock liabilities |  |  | 3,800,734 |
Less prepayments on December 31, 2020 |  |  | (177,425 | )
Restricted stock liabilities |  | $ | 3,623,309 |
Current portion of restricted stock liabilities |  | $ | 1,627,499 |
Long-term portion of restricted stock liabilities |  |  | 1,995,810 |
Total restricted stock liabilities |  | $ | 3,623,309 |

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