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INCOME TAXES - Significant Components of Deferred Income Taxes (Details) - USD ($) | Jan. 01, 2023 | Dec. 26, 2021
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Deferred tax assets: |  |
Allowance for credit losses | $ 127,430 | $ 103,609
Goodwill and intangible assets | 786,455 | 996,763
Accrued payroll and expenses | 404,050 | 207,600
Contingent consideration | 271,130 | 535,687
Other long-term liabilities (deferred employer FICA) | 0 | 1,843,081
Share-based compensation | 503,961 | 452,029
Net operating loss carry forward | 984,902 | 1,356,294
Deferred tax liabilities: |  |
Prepaid expenses and other current assets | (579,593) | (579,027)
Fixed assets | (302,651) | (367,751)
Deferred income taxes, net | $ 2,195,684 | $ 4,548,285

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