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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Schedule of Warrant Liability Measured on Recurring Basis

The fair value of the warrant liability measured on a recurring basis is as follows:

 Schedule of Warrant Liability Measured on Recurring Basis

September 30, 2021

Date of Issuance March 26, 2021

Fair Value

Input Level

Fair Value

Input Level

Derivative Liability - Warrants

$

-

-

$

5,708,212

Level 3

Schedule of Derivative Liability Measured on a Recurring Basis Using Significant Unobservable Input (Level 3)

The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable input (Level 3):

 Schedule of Derivative Liability Measured on a Recurring Basis Using Significant Unobservable Input (Level 3)

		Warrants
Fair Value on Issuance Date		$	5,708,212
Change in Fair Value			(1,092,441	)
Fair Value on May 24, 2021			4,615,771
Extinguishment of Derivative Liability			(4,615,771	)
Fair Value on September 30, 2021		$	-

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

 Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

		September 30,
		2021				2020
Warrants			3,987,931				1,845,722
Preferred Stock Warrants			-				260,089
Stock Options			1,400,407				610,229
Preferred Stock			124,483				227,695
Total Underlying Common Shares			5,512,821				2,943,735

Schedule of Earnings Per Share, Basic and Diluted

The following data shows the amounts used in computing loss per share and the effect on income and the weighted average number of shares of dilutive potential common stock for the periods ended September 30, 2021 and 2020:

 Schedule of Earnings Per Share, Basic and Diluted

		2021				2020				2021				2020
		Three Months Ended September 30								Nine Months Ended September 30
		2021				2020				2021				2020
Net Loss per Common Share - Basic and Diluted		$	(0.24	)		$	(0.42	)		$	(0.53	)		$	(1.74	)
Loss from continuing
Operations available to Common stockholders (numerator)		$	(2,505,198	)		$	(1,955,357	)		$	(5,076,532	)		$	(5,455,707	)
Loss from continuing Operations available to Common stockholders (numerator)		$	(2,505,198	)		$	(1,955,357	)		$	(5,076,532	)		$	(5,455,707	)
Weighted average number of common shares Outstanding used in loss per share during the Period (denominator)			10,494,560				4,675,749				9,602,666				3,137,459

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Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

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