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LIABILITIES AND DEBT - Accrued Expenses and Other Liabilities (Details) - USD ($) | Jun. 30, 2023 | Dec. 31, 2022 | Dec. 31, 2021
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LIABILITIES AND DEBT |  |  |
Accrued expenses | $ 503,927 | $ 668,714 | $ 178,819
Reserve for returns |  | 307,725 | 33,933
Payroll related liabilities | 4,009,812 | 2,618,870 | 1,183,598
Sales tax liability | 277,800 | 262,765 | 225,804
Due to seller |  |  | 396,320
Other liabilities | 247,398 | 78,845 | 59,613
Accrued expenses and other liabilities, Total | 5,038,937 | 3,936,920 | $ 2,078,087
Estimated penalties associated with accrued payroll taxes | 1,288,048 | 1,074,316 |
Accrued expenses included in accrued common stock | $ 535,000 | $ 535,000 |
Number of common shares owed per the agreement | 5,000 | 200 |
DBG |  |  |
LIABILITIES AND DEBT |  |  |
Sales tax liability | $ 620,400 | $ 539,839 |
Bailey |  |  |
LIABILITIES AND DEBT |  |  |
Sales tax liability | $ 667,648 | $ 534,477 |

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