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  <us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;1. BASIS OF PRESENTATION&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The interim financial statements have been prepared
in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X and in conformity with accounting principles generally
accepted in the United States of America (&amp;#x201c;GAAP&amp;#x201d;) applicable to interim financial information. Accordingly, the information
presented in the interim financial statements does not include all information and disclosures necessary for a fair presentation of FlexShopper,
Inc.&amp;#x2019;s financial position, results of operations and cash flows in conformity with GAAP for annual financial statements. In the
opinion of management, these financial statements reflect all adjustments consisting of normal recurring accruals, necessary for a fair
statement of our financial position, results of operations and cash flows for such periods. The results of operations for any interim
period are not necessarily indicative of the results for the full year. These financial statements should be read in conjunction with
the audited consolidated financial statements and notes thereto contained in FlexShopper, Inc.&amp;#x2019;s Annual Report on Form 10-K for
the fiscal year ended December 31, 2020 filed with the SEC on March 8,2021.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The consolidated balance sheet as of December 31, 2020 contained herein
has been derived from audited consolidated financial statements at that date but does not include all of the information and footnotes
required by GAAP for complete financial statements.&lt;/p&gt;&lt;br/&gt;</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
  <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;2. BUSINESS&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;FlexShopper, Inc. (the &amp;#x201c;Company&amp;#x201d;) is a corporation organized
under the laws of the State of Delaware in 2006. The Company owns 100% of FlexShopper, LLC, a North Carolina limited liability company
and owns 100% of FlexLending, LLC, a Delaware limited liability company. The Company is a holding corporation with no operations except
for those conducted by FlexShopper LLC and its subsidiary FlexLending, LLC.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;In January 2015, in connection with the Credit Agreement
entered in March 2015 (see Note 7), FlexShopper 1 LLC and FlexShopper 2 LLC were organized as wholly owned Delaware subsidiaries of FlexShopper
LLC to conduct operations. FlexShopper LLC, together with its subsidiaries, are hereafter referred to as &amp;#x201c;FlexShopper.&amp;#x201d;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;FlexShopper provides through e-commerce sites, certain types of durable
goods to consumers on a lease-to-own basis (&amp;#x201c;LTO&amp;#x201d;) including consumers of third-party retailers and e-tailers. The Company
effect these transactions by first approving consumers through its proprietary, risk analytics-powered underwriting model. After receiving
a signed consumer lease, the Company then funds the leased item by purchasing the item from the Company&amp;#x2019;s merchant partner and leasing
it to its customer. The Company then collect payments from consumers under the consumer lease.&lt;/p&gt;&lt;br/&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage unitRef="pure" contextRef="c2_AsOf31Mar2021" decimals="2">1.00</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage unitRef="pure" contextRef="c35_AsOf31Mar2021_FlexLendingLLCMember" decimals="2">1.00</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Principles of Consolidation -&lt;/b&gt; The accompanying
consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination of intercompany
balances and transactions.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Estimates -&lt;/b&gt; The preparation of consolidated
financial statements in conformity with GAAP requires management to make estimates that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of
revenues and expenses during the reporting period. Actual results could differ from those estimates.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Revenue Recognition&lt;/b&gt; - Merchandise is leased
to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments. Generally,
the customer has the right to acquire title either through a 90-day same as cash option, an early purchase option, or through payments
of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option to cancel the agreement
in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted for as operating leases with
lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise sales revenue is recognized when
the customer exercises the purchase option and pays the purchase price. Revenue for lease payments received prior to their due date is
deferred and recognized as revenue in the period to which the payments relate. Revenues from leases and sales are reported net of sales
taxes.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Accounts Receivable and Allowance for Doubtful
Accounts -&lt;/b&gt; FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or monthly basis by charging
their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently owed to FlexShopper which
are past due, as FlexShopper has been unable to successfully collect in the manner described above. The allowance for doubtful accounts
is based upon revenues and historical experience of balances charged off as a percentage of revenues. The accounts receivable balances
consisted of the following as of March 31, 2021 and December 31, 2020:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Accounts receivable&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;34,964,280&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;32,171,255&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(23,935,726&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(22,138,541&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Accounts receivable, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;11,028,554&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;10,032,714&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The allowance is a significant percentage of the balance because FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess leased items. In addition, while collections are pursued, the same delinquent customers continue to accrue weekly charges
until they are charged off. Accounts receivable balances charged off against the allowance were $7,036,164 for the three months ended
March 31, 2021 and $5,432,256 for the three months ended March 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Three Months Ended &lt;br/&gt; March&amp;#xa0;31,&lt;br/&gt;
    2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Year Ended &lt;br/&gt; December&amp;#xa0;31,&lt;br/&gt;
    2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Beginning balance&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;22,138,541&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;9,976,941&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Provision&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;8,833,349&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;31,930,714&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Accounts written off&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(7,036,164&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(19,769,114&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;Ending balance&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;23,935,726&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;22,138,541&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Lease Merchandise -&lt;/b&gt; Until all payment obligations
for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease merchandise consists
primarily of residential furniture, consumer electronics, computers, appliances and household accessories and is recorded at cost net
of accumulated depreciation. The Company depreciates leased merchandise using the straight-line method over the applicable agreement
period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer of ownership of merchandise
to customers resulting from satisfaction of their lease obligations, the related cost and accumulated depreciation are eliminated from
lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily or through repossession, the Company
provides an impairment reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding
charge to cost of lease revenue. The cost, accumulated depreciation and impairment reserve related to such merchandise are written off
upon determination that no salvage value is obtainable.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The net leased merchandise balances consisted of
the following as of March 31, 2021 and December 31, 2020:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Lease merchandise at cost&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;63,998,340&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;64,335,971&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accumulated depreciation&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(22,294,987&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(19,162,357&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Impairment reserve&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(2,382,572&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(2,351,274&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Lease merchandise, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;39,320,781&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;42,822,340&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Cost of lease merchandise sold represents the undepreciated
cost of rental merchandise at the time of sale.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&lt;b&gt;Lessor accounting&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company accounts for leases in accordance
with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842). Under Topic 842, lessees are required to recognize for all
leases at the commencement date as lease liability, which is a lessee&amp;#x2019;s obligation to make lease payments arising from a lease measured
on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee&amp;#x2019;s right to use or control the use
of a specified asset for the lease term. The breakout of lease revenues and fees, net of lessor bad debt expense, that ties the consolidated
statements of operations is shown below:&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Lease billings and accruals&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;39,938,013&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;31,380,632&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Provision for doubtful accounts&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;8,833,349&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;7,682,927&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Lease revenues and fees&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;31,104,664&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;23,697,705&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Deferred Debt Issuance Costs -&lt;/b&gt; Debt issuance
costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015, and subsequent amendments are offset against the
outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of the related debt,
which approximates the effective interest method. Amortization, which is included in interest expense, was $88,521 for the three months
ended March 31, 2021, and $86,208 for the three months ended March 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Debt issuance costs incurred in conjunction with the subordinated Promissory
Notes are offset against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining
term of the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $3,183
for the three months ended March 31, 2021 and $8,139 for the three months ended March 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Intangible Assets&lt;/b&gt; - Intangible assets consist
of a patent on the Company&amp;#x2019;s LTO payment method at check-out for third party e-commerce sites. Patents are stated at cost less
accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life, or if shorter, the useful
life of the patent, which has been estimated to be 10 years. Intangible assets amortization expense was $769 for the three months ended
March 31, 2021 and for the three months ended March 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Software Costs -&amp;#xa0;&lt;/b&gt;Costs related to developing
or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an internal use software
project are expensed as incurred and certain costs incurred in the project&amp;#x2019;s application development stage are capitalized as property
and equipment. The Company expenses costs related to the planning and operating stages of a website. Costs associated with minor enhancements
and maintenance for the website are included in expenses as incurred. Direct costs incurred in the website&amp;#x2019;s development stage
are capitalized as property and equipment. Capitalized software costs amounted to $588,992 for the three months ended March 31, 2021
and $600,261 for the three months ended March 31, 2020, respectively. Capitalized software amortization expense was $570,567 for the
three months ended March 31, 2021 and $436,767 and for the three months ended March 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Operating Expenses -&lt;/b&gt; Operating expenses include
corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy, and other administrative expenses.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Marketing Costs -&lt;/b&gt; Marketing costs, primarily
consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily consisting of commissions earned based
on lease originations, are capitalized and amortized over the life of the lease.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Per Share Data -&lt;/b&gt; Per share data is computed
by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock, which participates in dividends with
the common stock and accordingly has participation rights in undistributed earnings as if all such earnings had been distributed during
the period (see Note 8). Under such method income available to common shareholders is computed by deducting both dividends declared or,
if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations and from net income. Loss
attributable to common shareholders is computed by increasing loss from continuing operations and net loss by such dividends. Where the
Company has undistributed net income available to common shareholders, basic earnings per common share is computed based on the total
of any dividends paid or declared per common share plus undistributed income per common share determined by dividing net income available
to common shareholders reduced by any dividends paid or declared on common and participating Series 1 Convertible Preferred Stock by
the total of the weighted average number of common shares outstanding plus the weighted average number of common shares issuable upon
conversion of outstanding participating Series 1 Convertible Preferred Stock during the period. Where the Company has a net loss, basic
per share data (including income from continuing operations) is computed based solely on the weighted average number of common shares
outstanding during the period. As the participating Series 1 Convertible Preferred Stock has no contractual obligation to share in the
losses of the Company, common shares issuable upon conversion of such preferred stock are not included in such computations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Diluted earnings per share is based on the more dilutive
of the if-converted method (which assumes conversion of the participating Series 1 Convertible Preferred Stock as of the beginning of
the period) or the two-class method (which assumes that the participating Series 1 Convertible Preferred Stock is not converted) plus
the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and warrants. The dilutive effect of
stock options and warrants is computed using the treasury stock method, which assumes the repurchase of common shares at the average
market price during the period. Under the treasury stock method, options and warrants will have a dilutive effect when the average price
of common stock during the period exceeds the exercise price of options or warrants. When there is a loss from continuing operations,
potential common shares are not included in the computation of diluted loss per share, since they have an anti-dilutive effect.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;In computing diluted loss per share for the three months ended March
31, 2021 and the three months ended March 31, 2020, no effect has been given to the issuance of common stock upon conversion or exercise
of the following securities as their effect is anti-dilutive. The following table reflects a change in the conversion rates of the Series
1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock due to anti-dilution adjustments as a result of FlexShopper&amp;#x2019;s
induced conversion of warrants occurred in February 2020.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;225,231&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;226,366&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Series 2 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,845,695&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,845,695&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Series 2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;116,903&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;116,903&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Common Stock Options&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,118,730&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,419,818&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Common Stock Warrants&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;2,232,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,752,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;11,539,047&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;10,361,270&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The following table sets forth the computation of
basic and diluted earnings per share:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold&quot;&gt;&lt;font style=&quot;text-decoration:underline&quot;&gt;Numerator&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Net income&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1,237&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;51,685&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Convertible Series 2 Preferred Share dividends&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(609,772&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(609,717&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(713,212&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;(608,535&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;(1,271,244&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-decoration: underline; font-weight: bold&quot;&gt;Denominator&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Denominator for basic and diluted EPS - weighted average shares&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;21,369,904&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;19,903,435&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Stock-Based Compensation -&lt;/b&gt; The fair value
of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based payment transactions)
is recognized as an expense in the financial statements as services are performed.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Compensation expense is determined by reference to
the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. The Company has elected
to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Fair Value of Financial Instruments&lt;/b&gt; - The
carrying value of certain financial instruments such as cash, accounts receivable, and accounts payable approximate their fair value
due to their short-term nature. The carrying value of loans payable under the Credit Agreement increased by unamortized issuance costs
approximates fair value. &amp;#xa0;The carrying value of promissory notes to related parties approximates fair value based upon their interest
rates, which approximate current market interest rates.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Income Taxes&lt;/b&gt; - Deferred tax assets and liabilities
are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences between the tax
bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company
records a valuation allowance for its deferred tax assets when management concludes that it is not more likely than not that such assets
will be recognized.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The Company recognizes a tax benefit from an uncertain
tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on
the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured
based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of March 31, 2021,
and 2020, the Company had not recorded any unrecognized tax benefits.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Interest and penalties related to liabilities for
uncertain tax positions will be charged to interest and operating expenses, respectively.&lt;/p&gt;&lt;br/&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:ConsolidationPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Principles of Consolidation -&lt;/b&gt; The accompanying
consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination of intercompany
balances and transactions.&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
  <us-gaap:UseOfEstimates contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Estimates -&lt;/b&gt; The preparation of consolidated
financial statements in conformity with GAAP requires management to make estimates that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of
revenues and expenses during the reporting period. Actual results could differ from those estimates.&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Revenue Recognition&lt;/b&gt; - Merchandise is leased
to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments. Generally,
the customer has the right to acquire title either through a 90-day same as cash option, an early purchase option, or through payments
of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option to cancel the agreement
in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted for as operating leases with
lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise sales revenue is recognized when
the customer exercises the purchase option and pays the purchase price. Revenue for lease payments received prior to their due date is
deferred and recognized as revenue in the period to which the payments relate. Revenues from leases and sales are reported net of sales
taxes.&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
  <us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Accounts Receivable and Allowance for Doubtful
Accounts -&lt;/b&gt; FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or monthly basis by charging
their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently owed to FlexShopper which
are past due, as FlexShopper has been unable to successfully collect in the manner described above. The allowance for doubtful accounts
is based upon revenues and historical experience of balances charged off as a percentage of revenues. The accounts receivable balances
consisted of the following as of March 31, 2021 and December 31, 2020:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Accounts receivable&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;34,964,280&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;32,171,255&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(23,935,726&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(22,138,541&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Accounts receivable, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;11,028,554&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;10,032,714&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The allowance is a significant percentage of the balance because FlexShopper
does not charge off any customer account until it has exhausted all collection efforts with respect to each account, including attempts
to repossess leased items. In addition, while collections are pursued, the same delinquent customers continue to accrue weekly charges
until they are charged off. Accounts receivable balances charged off against the allowance were $7,036,164 for the three months ended
March 31, 2021 and $5,432,256 for the three months ended March 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Three Months Ended &lt;br/&gt; March&amp;#xa0;31,&lt;br/&gt;
    2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Year Ended &lt;br/&gt; December&amp;#xa0;31,&lt;br/&gt;
    2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Beginning balance&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;22,138,541&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;9,976,941&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Provision&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;8,833,349&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;31,930,714&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Accounts written off&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(7,036,164&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(19,769,114&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;Ending balance&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;23,935,726&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;22,138,541&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
  <fpay:AccountsReceivableChargedOffAgainstAllowance unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">7036164</fpay:AccountsReceivableChargedOffAgainstAllowance>
  <fpay:AccountsReceivableChargedOffAgainstAllowance unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">5432256</fpay:AccountsReceivableChargedOffAgainstAllowance>
  <fpay:LessorAccountingPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Lease Merchandise -&lt;/b&gt; Until all payment obligations
for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease merchandise consists
primarily of residential furniture, consumer electronics, computers, appliances and household accessories and is recorded at cost net
of accumulated depreciation. The Company depreciates leased merchandise using the straight-line method over the applicable agreement
period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer of ownership of merchandise
to customers resulting from satisfaction of their lease obligations, the related cost and accumulated depreciation are eliminated from
lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily or through repossession, the Company
provides an impairment reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding
charge to cost of lease revenue. The cost, accumulated depreciation and impairment reserve related to such merchandise are written off
upon determination that no salvage value is obtainable.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The net leased merchandise balances consisted of
the following as of March 31, 2021 and December 31, 2020:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Lease merchandise at cost&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;63,998,340&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;64,335,971&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accumulated depreciation&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(22,294,987&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(19,162,357&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Impairment reserve&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(2,382,572&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(2,351,274&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Lease merchandise, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;39,320,781&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;42,822,340&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Cost of lease merchandise sold represents the undepreciated
cost of rental merchandise at the time of sale.&lt;/p&gt;</fpay:LessorAccountingPolicyTextBlock>
  <us-gaap:LessorLeasesPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&lt;b&gt;Lessor accounting&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company accounts for leases in accordance
with Accounting Standards Codification (ASC) Topic 842 Leases (Topic 842). Under Topic 842, lessees are required to recognize for all
leases at the commencement date as lease liability, which is a lessee&amp;#x2019;s obligation to make lease payments arising from a lease measured
on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee&amp;#x2019;s right to use or control the use
of a specified asset for the lease term. The breakout of lease revenues and fees, net of lessor bad debt expense, that ties the consolidated
statements of operations is shown below:&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Lease billings and accruals&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;39,938,013&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;31,380,632&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Provision for doubtful accounts&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;8,833,349&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;7,682,927&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Lease revenues and fees&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;31,104,664&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;23,697,705&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LessorLeasesPolicyTextBlock>
  <us-gaap:DebtPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Deferred Debt Issuance Costs -&lt;/b&gt; Debt issuance
costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015, and subsequent amendments are offset against the
outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of the related debt,
which approximates the effective interest method. Amortization, which is included in interest expense, was $88,521 for the three months
ended March 31, 2021, and $86,208 for the three months ended March 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Debt issuance costs incurred in conjunction with the subordinated Promissory
Notes are offset against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining
term of the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $3,183
for the three months ended March 31, 2021 and $8,139 for the three months ended March 31, 2020.&lt;/p&gt;</us-gaap:DebtPolicyTextBlock>
  <fpay:InterestExpenseDebtIncludingAmortization unitRef="usd" contextRef="c36_From1Jan2021To31Mar2021_CreditAgreementMember" decimals="0">88521</fpay:InterestExpenseDebtIncludingAmortization>
  <fpay:InterestExpenseDebtIncludingAmortization unitRef="usd" contextRef="c37_From1Jan2020To31Mar2020_CreditAgreementMember" decimals="0">86208</fpay:InterestExpenseDebtIncludingAmortization>
  <fpay:InterestExpenseDebtIncludingAmortization unitRef="usd" contextRef="c38_From1Jan2021To31Mar2021_PromissoryNotesMember" decimals="0">3183</fpay:InterestExpenseDebtIncludingAmortization>
  <fpay:InterestExpenseDebtIncludingAmortization unitRef="usd" contextRef="c39_From1Jan2020To31Mar2020_PromissoryNotesMember" decimals="0">8139</fpay:InterestExpenseDebtIncludingAmortization>
  <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Intangible Assets&lt;/b&gt; - Intangible assets consist
of a patent on the Company&amp;#x2019;s LTO payment method at check-out for third party e-commerce sites. Patents are stated at cost less
accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life, or if shorter, the useful
life of the patent, which has been estimated to be 10 years. Intangible assets amortization expense was $769 for the three months ended
March 31, 2021 and for the three months ended March 31, 2020.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="c0_From1Jan2021To31Mar2021">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">769</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">769</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Software Costs -&amp;#xa0;&lt;/b&gt;Costs related to developing
or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an internal use software
project are expensed as incurred and certain costs incurred in the project&amp;#x2019;s application development stage are capitalized as property
and equipment. The Company expenses costs related to the planning and operating stages of a website. Costs associated with minor enhancements
and maintenance for the website are included in expenses as incurred. Direct costs incurred in the website&amp;#x2019;s development stage
are capitalized as property and equipment. Capitalized software costs amounted to $588,992 for the three months ended March 31, 2021
and $600,261 for the three months ended March 31, 2020, respectively. Capitalized software amortization expense was $570,567 for the
three months ended March 31, 2021 and $436,767 and for the three months ended March 31, 2020.&lt;/p&gt;</us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy>
  <us-gaap:PaymentsForSoftware unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">588992</us-gaap:PaymentsForSoftware>
  <us-gaap:PaymentsForSoftware unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">600261</us-gaap:PaymentsForSoftware>
  <us-gaap:CapitalizedComputerSoftwareAmortization1 unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">570567</us-gaap:CapitalizedComputerSoftwareAmortization1>
  <us-gaap:CapitalizedComputerSoftwareAmortization1 unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">436767</us-gaap:CapitalizedComputerSoftwareAmortization1>
  <us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Operating Expenses -&lt;/b&gt; Operating expenses include
corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy, and other administrative expenses.&lt;/p&gt;</us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock>
  <fpay:MarketingCostsPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Marketing Costs -&lt;/b&gt; Marketing costs, primarily
consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily consisting of commissions earned based
on lease originations, are capitalized and amortized over the life of the lease.&lt;/p&gt;</fpay:MarketingCostsPolicyTextBlock>
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  <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Per Share Data -&lt;/b&gt; Per share data is computed
by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock, which participates in dividends with
the common stock and accordingly has participation rights in undistributed earnings as if all such earnings had been distributed during
the period (see Note 8). Under such method income available to common shareholders is computed by deducting both dividends declared or,
if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations and from net income. Loss
attributable to common shareholders is computed by increasing loss from continuing operations and net loss by such dividends. Where the
Company has undistributed net income available to common shareholders, basic earnings per common share is computed based on the total
of any dividends paid or declared per common share plus undistributed income per common share determined by dividing net income available
to common shareholders reduced by any dividends paid or declared on common and participating Series 1 Convertible Preferred Stock by
the total of the weighted average number of common shares outstanding plus the weighted average number of common shares issuable upon
conversion of outstanding participating Series 1 Convertible Preferred Stock during the period. Where the Company has a net loss, basic
per share data (including income from continuing operations) is computed based solely on the weighted average number of common shares
outstanding during the period. As the participating Series 1 Convertible Preferred Stock has no contractual obligation to share in the
losses of the Company, common shares issuable upon conversion of such preferred stock are not included in such computations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Diluted earnings per share is based on the more dilutive
of the if-converted method (which assumes conversion of the participating Series 1 Convertible Preferred Stock as of the beginning of
the period) or the two-class method (which assumes that the participating Series 1 Convertible Preferred Stock is not converted) plus
the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and warrants. The dilutive effect of
stock options and warrants is computed using the treasury stock method, which assumes the repurchase of common shares at the average
market price during the period. Under the treasury stock method, options and warrants will have a dilutive effect when the average price
of common stock during the period exceeds the exercise price of options or warrants. When there is a loss from continuing operations,
potential common shares are not included in the computation of diluted loss per share, since they have an anti-dilutive effect.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;In computing diluted loss per share for the three months ended March
31, 2021 and the three months ended March 31, 2020, no effect has been given to the issuance of common stock upon conversion or exercise
of the following securities as their effect is anti-dilutive. The following table reflects a change in the conversion rates of the Series
1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock due to anti-dilution adjustments as a result of FlexShopper&amp;#x2019;s
induced conversion of warrants occurred in February 2020.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;225,231&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;226,366&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Series 2 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,845,695&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,845,695&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Series 2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;116,903&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;116,903&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Common Stock Options&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,118,730&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,419,818&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Common Stock Warrants&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;2,232,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,752,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;11,539,047&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;10,361,270&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The following table sets forth the computation of
basic and diluted earnings per share:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold&quot;&gt;&lt;font style=&quot;text-decoration:underline&quot;&gt;Numerator&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Net income&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1,237&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;51,685&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Convertible Series 2 Preferred Share dividends&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(609,772&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(609,717&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(713,212&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;(608,535&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;(1,271,244&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-decoration: underline; font-weight: bold&quot;&gt;Denominator&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Denominator for basic and diluted EPS - weighted average shares&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;21,369,904&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;19,903,435&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
  <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Stock-Based Compensation -&lt;/b&gt; The fair value
of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based payment transactions)
is recognized as an expense in the financial statements as services are performed.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Compensation expense is determined by reference to
the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. The Company has elected
to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards.&lt;/p&gt;</us-gaap:CompensationRelatedCostsPolicyTextBlock>
  <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Fair Value of Financial Instruments&lt;/b&gt; - The
carrying value of certain financial instruments such as cash, accounts receivable, and accounts payable approximate their fair value
due to their short-term nature. The carrying value of loans payable under the Credit Agreement increased by unamortized issuance costs
approximates fair value. &amp;#xa0;The carrying value of promissory notes to related parties approximates fair value based upon their interest
rates, which approximate current market interest rates.&lt;/p&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
  <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Income Taxes&lt;/b&gt; - Deferred tax assets and liabilities
are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences between the tax
bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company
records a valuation allowance for its deferred tax assets when management concludes that it is not more likely than not that such assets
will be recognized.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The Company recognizes a tax benefit from an uncertain
tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on
the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured
based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of March 31, 2021,
and 2020, the Company had not recorded any unrecognized tax benefits.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Interest and penalties related to liabilities for
uncertain tax positions will be charged to interest and operating expenses, respectively.&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
  <fpay:RevenueRecognition contextRef="c0_From1Jan2021To31Mar2021">through a 90-day same as cash option, an early purchase option, or through payments of all required lease payments, generally 52 weeks, for ownership.</fpay:RevenueRecognition>
  <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Accounts receivable&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;34,964,280&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;32,171,255&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(23,935,726&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(22,138,541&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Accounts receivable, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;11,028,554&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;10,032,714&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
  <us-gaap:AccountsReceivableGross unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">34964280</us-gaap:AccountsReceivableGross>
  <us-gaap:AccountsReceivableGross unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">32171255</us-gaap:AccountsReceivableGross>
  <fpay:AllowanceForDoubtfulAccountReceivable unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">-23935726</fpay:AllowanceForDoubtfulAccountReceivable>
  <fpay:AllowanceForDoubtfulAccountReceivable unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">-22138541</fpay:AllowanceForDoubtfulAccountReceivable>
  <us-gaap:AccountsReceivableNet unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">11028554</us-gaap:AccountsReceivableNet>
  <us-gaap:AccountsReceivableNet unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">10032714</us-gaap:AccountsReceivableNet>
  <fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Three Months Ended &lt;br/&gt; March&amp;#xa0;31,&lt;br/&gt;
    2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Year Ended &lt;br/&gt; December&amp;#xa0;31,&lt;br/&gt;
    2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Beginning balance&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;22,138,541&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;9,976,941&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Provision&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;8,833,349&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;31,930,714&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Accounts written off&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(7,036,164&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(19,769,114&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;Ending balance&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;23,935,726&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;22,138,541&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock>
  <us-gaap:AllowanceForDoubtfulAccountsReceivable unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">22138541</us-gaap:AllowanceForDoubtfulAccountsReceivable>
  <us-gaap:AllowanceForDoubtfulAccountsReceivable unitRef="usd" contextRef="c40_AsOf30Sep2020" decimals="0">9976941</us-gaap:AllowanceForDoubtfulAccountsReceivable>
  <us-gaap:ProvisionForDoubtfulAccounts unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">8833349</us-gaap:ProvisionForDoubtfulAccounts>
  <us-gaap:ProvisionForDoubtfulAccounts unitRef="usd" contextRef="c41_From1Oct2020To31Dec2020" decimals="0">31930714</us-gaap:ProvisionForDoubtfulAccounts>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">7036164</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs unitRef="usd" contextRef="c41_From1Oct2020To31Dec2020" decimals="0">19769114</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
  <us-gaap:AllowanceForDoubtfulAccountsReceivable unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">23935726</us-gaap:AllowanceForDoubtfulAccountsReceivable>
  <fpay:LeaseMerchandiseTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Lease merchandise at cost&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;63,998,340&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;64,335,971&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Accumulated depreciation&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(22,294,987&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(19,162,357&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Impairment reserve&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(2,382,572&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(2,351,274&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Lease merchandise, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;39,320,781&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;42,822,340&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:LeaseMerchandiseTableTextBlock>
  <us-gaap:CapitalLeasedAssetsGross unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">63998340</us-gaap:CapitalLeasedAssetsGross>
  <us-gaap:CapitalLeasedAssetsGross unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">64335971</us-gaap:CapitalLeasedAssetsGross>
  <us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">22294987</us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation>
  <us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">19162357</us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation>
  <fpay:ImpairmentReserve unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">-2382572</fpay:ImpairmentReserve>
  <fpay:ImpairmentReserve unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">-2351274</fpay:ImpairmentReserve>
  <us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">39320781</us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet>
  <us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">42822340</us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet>
  <us-gaap:OperatingLeaseLeaseIncomeTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Lease billings and accruals&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;39,938,013&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;31,380,632&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Provision for doubtful accounts&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;8,833,349&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;7,682,927&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Lease revenues and fees&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;31,104,664&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;23,697,705&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OperatingLeaseLeaseIncomeTableTextBlock>
  <us-gaap:InterestAndFeeIncomeLoansAndLeases unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">39938013</us-gaap:InterestAndFeeIncomeLoansAndLeases>
  <us-gaap:InterestAndFeeIncomeLoansAndLeases unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">31380632</us-gaap:InterestAndFeeIncomeLoansAndLeases>
  <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">8833349</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
  <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">7682927</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
  <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;225,231&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;226,366&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Series 2 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,845,695&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,845,695&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Series 2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;116,903&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;116,903&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Common Stock Options&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,118,730&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,419,818&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Common Stock Warrants&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;2,232,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,752,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;11,539,047&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;10,361,270&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c42_From1Jan2021To31Mar2021_ConvertiblePreferredStockMember" decimals="INF">225231</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c43_From1Jan2020To31Mar2020_ConvertiblePreferredStockMember" decimals="INF">226366</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c44_From1Jan2021To31Mar2021_ConvertibleSeriesTwoPreferredStockMember" decimals="INF">5845695</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c45_From1Jan2020To31Mar2020_ConvertibleSeriesTwoPreferredStockMember" decimals="INF">5845695</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c46_From1Jan2021To31Mar2021_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" decimals="INF">116903</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c47_From1Jan2020To31Mar2020_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" decimals="INF">116903</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c48_From1Jan2021To31Mar2021_CommonStockOptionsMember" decimals="INF">3118730</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c49_From1Jan2020To31Mar2020_CommonStockOptionsMember" decimals="INF">2419818</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c50_From1Jan2021To31Mar2021_WarrantMember" decimals="INF">2232488</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c51_From1Jan2020To31Mar2020_WarrantMember" decimals="INF">1752488</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c0_From1Jan2021To31Mar2021" decimals="INF">11539047</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c8_From1Jan2020To31Mar2020" decimals="INF">10361270</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold&quot;&gt;&lt;font style=&quot;text-decoration:underline&quot;&gt;Numerator&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Net income&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1,237&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;51,685&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Convertible Series 2 Preferred Share dividends&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(609,772&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(609,717&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(713,212&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;(608,535&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;(1,271,244&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-decoration: underline; font-weight: bold&quot;&gt;Denominator&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Denominator for basic and diluted EPS - weighted average shares&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;21,369,904&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;19,903,435&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:OtherPreferredStockDividendsAndAdjustments unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">-609772</us-gaap:OtherPreferredStockDividendsAndAdjustments>
  <us-gaap:OtherPreferredStockDividendsAndAdjustments unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">-609717</us-gaap:OtherPreferredStockDividendsAndAdjustments>
  <us-gaap:EarningsPerShareBasic unitRef="usdPershares" contextRef="c0_From1Jan2021To31Mar2021" decimals="2">-0.03</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareBasic unitRef="usdPershares" contextRef="c8_From1Jan2020To31Mar2020" decimals="2">-0.06</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareDiluted unitRef="usdPershares" contextRef="c0_From1Jan2021To31Mar2021" decimals="2">-0.03</us-gaap:EarningsPerShareDiluted>
  <us-gaap:EarningsPerShareDiluted unitRef="usdPershares" contextRef="c8_From1Jan2020To31Mar2020" decimals="2">-0.06</us-gaap:EarningsPerShareDiluted>
  <us-gaap:LeasesOfLesseeDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;4. LEASES&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Refer to Note 2 to these consolidated financial statements for further
information about the Company&amp;#x2019;s revenue generating activities as a lessor. All the Company&amp;#x2019;s customer agreements are considered
operating leases, and the Company currently does not have any sales-type or direct financing leases.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;&lt;b&gt;Lease Commitments&lt;/b&gt;&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;In August 2017, FlexShopper entered into a 12-month lease with two
additional three-year options for retail store space in West Palm Beach, Florida. In April 2018, FlexShopper exercised its first option
to extend the term of the lease to September 30, 2021. In March 2021, FlexShopper and the lessor agreed on the early termination of the
lease for this property. The monthly rent for this space is approximately $2,300 per month.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;In January 2019, FlexShopper entered into a 108-month
lease with an option for one additional five-year term for 21,622 square feet of office space in Boca Raton, FL to accommodate FlexShopper&amp;#x2019;s
business and its employees (the &amp;#x201c;January 2019 Lease&amp;#x201d;). The monthly rent for this space is approximately $31,500 with annual
three percent increases throughout the initial 108-month lease term beginning on the anniversary of the commencement date.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The rental expense for the three months ended March
31, 2021 and 2020 was approximately $167,000 and $167,000, respectively. At March 31, 2021, the future minimum annual lease payments
are approximately as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 88%; text-align: left&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;305,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;417,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;427,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2024&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;435,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2025&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;443,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;2026 and thereafter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,230,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;3,257,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;The Company determines if an arrangement is a lease at inception. Operating
lease assets and liabilities are included in the Company&amp;#x2019;s consolidated balance sheets beginning January 1, 2019. The breakout of
operating lease assets, and current and non-current operating lease liabilities at March 31, 2021, is shown in the table below.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Supplemental balance sheet information related to
leases is as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Balance Sheet Classification&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;Assets&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 40%; text-align: left&quot;&gt;Operating Lease Asset&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 35%; text-align: left&quot;&gt;Property and Equipment, net&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1,625,810&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1,673,432&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Finance Lease Asset&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Property and Equipment, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;25,034&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;27,106&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Total Lease Assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;1,650,844&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;1,700,538&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Operating Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;140,335&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;153,019&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Finance Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,966&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,707&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Operating Lease Liability- net of current portion&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,887,454&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,925,498&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Finance Lease Liability - net of current portion&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;19,766&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;21,857&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Total Lease Liabilities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;2,055,521&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;2,108,081&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Operating lease assets and liabilities are recognized
at the present value of the future lease payments at the lease commencement date. The Company uses its incremental borrowing rate as
the discount rate for its leases, as the implicit rate in the lease is not readily determinable. The incremental borrowing rate is estimated
to approximate the interest rate on a collateralized basis with similar terms and payments, and in economic environments where the leased
asset is located. Operating lease assets also include any prepaid lease payments and lease incentives. The lease terms include periods
under options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. The Company generally
uses the base, non-cancelable, lease term when determining the lease assets and liabilities. Under the short-term lease exception provided
within ASC 842, the Company does not record a lease liability or right-of-use asset for any leases that have a lease term of 12 months
or less at commencement.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Below is a summary of the weighted-average discount
rate and weighted-average remaining lease term for the Company&amp;#x2019;s leases:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Weighted Average Discount Rate&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Weighted Average Remaining Lease
    Term&lt;br/&gt; (in years)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Operating Leases&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;13.03&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;7&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Finance Leases&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13.31&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Operating lease expense is recognized on a straight-line
basis over the lease term within operating expenses in the Company&amp;#x2019;s consolidated statements of operations. Finance lease expense
is recognized over the lease term within interest expense including amortization of debt issuance costs in the Company&amp;#x2019;s consolidated
statements of operations. The Company&amp;#x2019;s total operating and finance lease expense all relate to lease costs and amounted to $104,033
and $106,880 for the three months ended March 31, 2021 and March 31, 2020, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Supplemental cash flow information related to operating
leases is as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Cash payments for operating leases&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;104,573&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;6,864&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Cash payments for finance leases&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,796&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,661&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;New operating lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;New finance lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,033&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Below is a summary of undiscounted operating lease
liabilities as of March 31, 2021. The table also includes a reconciliation of the future undiscounted cash flows to the present value
of the operating lease liabilities included in the consolidated balance sheet.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: center; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;Operating
    Leases&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; width: 88%; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2021&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 9%; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;296,200&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2022&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;405,443&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2023&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;417,606&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2024&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;430,134&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2025&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;443,038&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2026 and thereafter&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;1,229,923&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Total undiscounted cash flows&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;3,222,344&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Less: interest&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;(1,194,555&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Present value of lease liabilities&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2,027,789&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;Below is a summary of undiscounted finance lease
liabilities as of March 31, 2021. The table also includes a reconciliation of the future undiscounted cash flows to the present value
of the finance lease liabilities included in the consolidated balance sheet.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: center; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;Finance
    Leases&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; width: 88%; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2021&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 9%; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;8,388&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2022&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;11,184&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2023&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;9,699&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0 0 1.5pt; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2024&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0 0 1.5pt; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; padding-top: 0; padding-right: 0; padding-left: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; padding-top: 0; padding-right: 0; padding-left: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;4,782&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0 0 1.5pt; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Total undiscounted cash flows&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;34,053&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Less: interest&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;(6,321&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Present value of lease liabilities&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;27,732&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;</us-gaap:LeasesOfLesseeDisclosureTextBlock>
  <fpay:OperatingLeasesRentExpenseMonthlyRent unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">2300</fpay:OperatingLeasesRentExpenseMonthlyRent>
  <fpay:TermOfLease contextRef="c52_From1Jan2019To31Jan2019">P108M</fpay:TermOfLease>
  <us-gaap:AreaOfLand unitRef="sqm" contextRef="c53_AsOf31Jan2019" decimals="0">21622</us-gaap:AreaOfLand>
  <fpay:ConversionOfStockOptionsIntoCommonStock unitRef="usd" contextRef="c54_From20Jan2019To31Jan2019" decimals="0">31500</fpay:ConversionOfStockOptionsIntoCommonStock>
  <us-gaap:DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage unitRef="pure" contextRef="c52_From1Jan2019To31Jan2019" decimals="2">0.03</us-gaap:DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">167000</us-gaap:LeaseAndRentalExpense>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">167000</us-gaap:LeaseAndRentalExpense>
  <fpay:TermOfLease contextRef="c8_From1Jan2020To31Mar2020">P12M</fpay:TermOfLease>
  <us-gaap:OperatingLeaseCost unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">104033</us-gaap:OperatingLeaseCost>
  <us-gaap:OperatingLeaseCost unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">106880</us-gaap:OperatingLeaseCost>
  <us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 88%; text-align: left&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;305,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;417,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;427,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2024&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;435,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2025&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;443,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;2026 and thereafter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,230,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;3,257,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">305000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">417000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">427000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">435000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">443000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">1230000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">3257000</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Balance Sheet Classification&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;Assets&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 40%; text-align: left&quot;&gt;Operating Lease Asset&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 35%; text-align: left&quot;&gt;Property and Equipment, net&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1,625,810&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1,673,432&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Finance Lease Asset&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Property and Equipment, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;25,034&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;27,106&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Total Lease Assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;1,650,844&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;1,700,538&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Operating Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;140,335&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;153,019&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Finance Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,966&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,707&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Operating Lease Liability- net of current portion&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,887,454&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,925,498&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Finance Lease Liability - net of current portion&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;19,766&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;21,857&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 4pt&quot;&gt;Total Lease Liabilities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;2,055,521&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;2,108,081&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
  <fpay:BalanceSheetClassification contextRef="c0_From1Jan2021To31Mar2021">Property and Equipment, net</fpay:BalanceSheetClassification>
  <us-gaap:OperatingLeaseRightOfUseAsset unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">1625810</us-gaap:OperatingLeaseRightOfUseAsset>
  <us-gaap:OperatingLeaseRightOfUseAsset unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">1673432</us-gaap:OperatingLeaseRightOfUseAsset>
  <fpay:BalanceSheetClassificationOne contextRef="c0_From1Jan2021To31Mar2021">Property and Equipment, net</fpay:BalanceSheetClassificationOne>
  <us-gaap:FinanceLeaseRightOfUseAsset unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">25034</us-gaap:FinanceLeaseRightOfUseAsset>
  <us-gaap:FinanceLeaseRightOfUseAsset unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">27106</us-gaap:FinanceLeaseRightOfUseAsset>
  <fpay:TotalLeaseAssets unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">1650844</fpay:TotalLeaseAssets>
  <fpay:TotalLeaseAssets unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">1700538</fpay:TotalLeaseAssets>
  <fpay:BalanceSheetClassificationTwo contextRef="c0_From1Jan2021To31Mar2021">Current Lease Liabilities</fpay:BalanceSheetClassificationTwo>
  <us-gaap:OperatingLeaseLiability unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">140335</us-gaap:OperatingLeaseLiability>
  <us-gaap:OperatingLeaseLiability unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">153019</us-gaap:OperatingLeaseLiability>
  <fpay:BalanceSheetClassificationThree contextRef="c0_From1Jan2021To31Mar2021">Current Lease Liabilities</fpay:BalanceSheetClassificationThree>
  <us-gaap:FinanceLeaseLiabilityCurrent unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">7966</us-gaap:FinanceLeaseLiabilityCurrent>
  <us-gaap:FinanceLeaseLiabilityCurrent unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">7707</us-gaap:FinanceLeaseLiabilityCurrent>
  <fpay:BalanceSheetClassificationFour contextRef="c0_From1Jan2021To31Mar2021">Long Term Lease Liabilities</fpay:BalanceSheetClassificationFour>
  <us-gaap:OtherLongTermDebtNoncurrent unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">1887454</us-gaap:OtherLongTermDebtNoncurrent>
  <us-gaap:OtherLongTermDebtNoncurrent unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">1925498</us-gaap:OtherLongTermDebtNoncurrent>
  <fpay:BalanceSheetClassificationsFive contextRef="c0_From1Jan2021To31Mar2021">Long Term Lease Liabilities</fpay:BalanceSheetClassificationsFive>
  <us-gaap:FinanceLeaseLiabilityNoncurrent unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">19766</us-gaap:FinanceLeaseLiabilityNoncurrent>
  <us-gaap:FinanceLeaseLiabilityNoncurrent unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">21857</us-gaap:FinanceLeaseLiabilityNoncurrent>
  <fpay:TotalLeaseLiabilities unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">2055521</fpay:TotalLeaseLiabilities>
  <fpay:TotalLeaseLiabilities unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">2108081</fpay:TotalLeaseLiabilities>
  <fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Weighted Average Discount Rate&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;Weighted Average Remaining Lease
    Term&lt;br/&gt; (in years)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Operating Leases&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;13.03&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;7&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Finance Leases&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13.31&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock>
  <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent unitRef="pure" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="4">0.1303</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
  <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c55_AsOf31Mar2021_OperatingLeasesMember">P7Y</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
  <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent unitRef="pure" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="4">0.1331</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
  <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c56_AsOf31Mar2021_FinanceLeasesMember">P3Y</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
  <us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Three Months ended&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;March&amp;#xa0;31,&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;Cash payments for operating leases&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;104,573&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;6,864&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Cash payments for finance leases&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,796&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,661&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;New operating lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;New finance lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,033&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock>
  <us-gaap:OperatingLeasePayments unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">104573</us-gaap:OperatingLeasePayments>
  <us-gaap:OperatingLeasePayments unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">6864</us-gaap:OperatingLeasePayments>
  <fpay:FinanceLeasePrincipalPayment unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">2796</fpay:FinanceLeasePrincipalPayment>
  <fpay:FinanceLeasePrincipalPayment unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">2661</fpay:FinanceLeasePrincipalPayment>
  <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" xs:nil="true"/>
  <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" xs:nil="true"/>
  <us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" xs:nil="true"/>
  <us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">4033</us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability>
  <fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: center; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;Operating
    Leases&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; width: 88%; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2021&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 9%; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;296,200&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2022&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;405,443&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2023&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;417,606&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2024&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;430,134&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2025&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;443,038&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2026 and thereafter&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;1,229,923&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Total undiscounted cash flows&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;3,222,344&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Less: interest&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;(1,194,555&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Present value of lease liabilities&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2,027,789&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">296200</us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">405443</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">417606</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">430134</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">443038</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">1229923</us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">3222344</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <fpay:OperatingLeaseInterestExpenses unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">-1194555</fpay:OperatingLeaseInterestExpenses>
  <us-gaap:OperatingLeaseLiability unitRef="usd" contextRef="c55_AsOf31Mar2021_OperatingLeasesMember" decimals="0">2027789</us-gaap:OperatingLeaseLiability>
  <fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: center; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;Finance
    Leases&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; width: 88%; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2021&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 9%; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;8,388&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; width: 1%; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2022&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;11,184&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2023&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;9,699&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0 0 1.5pt; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2024&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0 0 1.5pt; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; padding-top: 0; padding-right: 0; padding-left: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; padding-top: 0; padding-right: 0; padding-left: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;4,782&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0 0 1.5pt; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Total undiscounted cash flows&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;34,053&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Less: interest&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;(6,321&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding: 0; text-align: justify; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Present value of lease liabilities&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; padding: 0; text-align: right; text-indent: 0&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;27,732&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding: 0; text-indent: 0&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities>
  <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths unitRef="usd" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="0">8388</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
  <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo unitRef="usd" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="0">11184</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
  <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree unitRef="usd" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="0">9699</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
  <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour unitRef="usd" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="0">4782</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
  <fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities unitRef="usd" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="0">34053</fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities>
  <fpay:OperatingLeaseInterestExpenses unitRef="usd" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="0">-6321</fpay:OperatingLeaseInterestExpenses>
  <us-gaap:OperatingLeaseLiability unitRef="usd" contextRef="c56_AsOf31Mar2021_FinanceLeasesMember" decimals="0">27732</us-gaap:OperatingLeaseLiability>
  <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;5. PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;Property and equipment consist of the following:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Estimated&lt;br/&gt; Useful Lives&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 64%; text-align: left&quot;&gt;Furniture, fixtures and vehicle&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 11%; text-align: center&quot;&gt;2-5 years&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;381,310&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;303,285&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Website and internal use software&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;3 years&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,078,433&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;12,489,441&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Computers and software&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center; padding-bottom: 1.5pt&quot;&gt;3-7 years&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,189,017&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,121,914&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14,648,760&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,914,640&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(10,354,107&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(9,703,482&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Right of use assets, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,650,844&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,700,538&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center; padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;5,945,497&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;5,911,696&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;Depreciation and amortization expense was $650,627 and $459,244 for
the three months ended March 31, 2021 and 2020, respectively.&lt;/p&gt;&lt;br/&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
  <us-gaap:DepreciationDepletionAndAmortization unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">650627</us-gaap:DepreciationDepletionAndAmortization>
  <us-gaap:DepreciationDepletionAndAmortization unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">459244</us-gaap:DepreciationDepletionAndAmortization>
  <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Estimated&lt;br/&gt; Useful Lives&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;March&amp;#xa0;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;December&amp;#xa0;31,&lt;br/&gt; 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 64%; text-align: left&quot;&gt;Furniture, fixtures and vehicle&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 11%; text-align: center&quot;&gt;2-5 years&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;381,310&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;303,285&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Website and internal use software&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;3 years&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,078,433&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;12,489,441&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Computers and software&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center; padding-bottom: 1.5pt&quot;&gt;3-7 years&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,189,017&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,121,914&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14,648,760&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,914,640&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(10,354,107&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(9,703,482&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1.5pt&quot;&gt;Right of use assets, net&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,650,844&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1,700,538&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: center; padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;5,945,497&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;5,911,696&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c57_From1Jan2021To31Mar2021_MinimumMember_FurnitureAndFixturesMember">P2Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c58_From1Jan2021To31Mar2021_MaximumMember_FurnitureAndFixturesMember">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c59_AsOf31Mar2021_FurnitureAndFixturesMember" decimals="0">381310</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c60_AsOf31Dec2020_FurnitureAndFixturesMember" decimals="0">303285</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c61_From1Jan2021To31Mar2021_WebsiteAndInternalUseSoftwareMember">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c62_AsOf31Mar2021_WebsiteAndInternalUseSoftwareMember" decimals="0">13078433</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c63_AsOf31Dec2020_WebsiteAndInternalUseSoftwareMember" decimals="0">12489441</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c64_From1Jan2021To31Mar2021_MinimumMember_ComputersAndSoftwareMember">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c65_From1Jan2021To31Mar2021_MaximumMember_ComputersAndSoftwareMember">P7Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c66_AsOf31Mar2021_ComputersAndSoftwareMember" decimals="0">1189017</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c67_AsOf31Dec2020_ComputersAndSoftwareMember" decimals="0">1121914</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">14648760</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">13914640</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">10354107</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
  <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">9703482</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
  <us-gaap:AssetsNet unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">1650844</us-gaap:AssetsNet>
  <us-gaap:AssetsNet unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">1700538</us-gaap:AssetsNet>
  <us-gaap:PropertyPlantAndEquipmentOtherNet unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">5945497</us-gaap:PropertyPlantAndEquipmentOtherNet>
  <us-gaap:PropertyPlantAndEquipmentOtherNet unitRef="usd" contextRef="c3_AsOf31Dec2020" decimals="0">5911696</us-gaap:PropertyPlantAndEquipmentOtherNet>
  <us-gaap:DebtDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;6. PROMISSORY NOTES&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;January 2018 Notes&lt;/b&gt; - In January 2018,
FlexShopper, LLC entered into letter agreement with NRNS Capital Holdings LLC (&amp;#x201c;NRNS&amp;#x201d;), the manager of which is the Chairman
of the Company&amp;#x2019;s Board of Directors, pursuant to which FlexShopper, LLC issued a subordinated promissory note to NRNS. The principal
amount of the January 2018 Note is $1,750,000 as of March 31, 2021. Payments of principal and accrued interest are due and payable by
FlexShopper, LLC upon 30 days&amp;#x2019; prior written notice from the applicable noteholder and the Company can prepay principal and interest
at any time without penalty. However, repayment is not permitted without the consent of the Credit Agreement lender. The Notes bear interest
at a rate equal to five (5%) per annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement
entered into on March 6, 2015 computed on the basis of a 360-day year, which equaled 16.11% at March 31, 2021.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;NRNS amended and restated the Note such that the maturity date of the
revised Note was extended to April 1, 2022. As of March 31, 2021, $1,772,063 of principal and accrued and unpaid interest was outstanding
on NRNS&amp;#x2019;s Note.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;January 2019 Note&lt;/b&gt; - On January 25, 2019,
FlexShopper, LLC entered into a subordinated debt financing letter agreement with 122 Partners, LLC, as lender, pursuant to which FlexShopper,
LLC issued a subordinated promissory note to 122 Partners, LLC (the &amp;#x201c;January Note&amp;#x201d;) in the principal amount of $1,000,000.
H. Russell Heiser, Jr., FlexShopper&amp;#x2019;s Chief Financial Officer, is a member of 122 Partners, LLC. The Company paid a commitment
fee of 2% to the lender totaling $20,000. Payment of the principal amount and accrued interest under the January 2019 Note was due and
payable by FlexShopper, LLC on April 30, 2020 and FlexShopper, LLC can prepay principal and interest at any time without penalty. Amounts
outstanding under the January Note bear interest at a rate equal to 5.00% per annum in excess of the non-default rate of interest from
time to time in effect under the Credit Agreement, which equaled 16.11% at March 31, 2021. Obligations under the January Note are subordinated
to obligations under the Credit Agreement. The January Note is subject to customary representations and warranties and events of default.
If an event of default occurs and is continuing, FlexShopper, LLC may be required to repay all amounts outstanding under the January
Note. Obligations under the January Note are secured by essentially all of FlexShopper, LLC&amp;#x2019;s assets, subject to rights of the
lenders under the Credit Agreement. As of March 31, 2021, $1,012,533 of principal and accrued and unpaid interest was outstanding on
the January Note. On April 30, 2020, pursuant to an amendment to the subordinated debt financing letter agreement, FlexShopper, LLC and
122 Partners, LLC agreed to extend the maturity date of the January Note to April 30, 2021. On March 22, 2021, FlexShopper, LLC executed
an amendment to the 122 Partners Note such that the maturity date of the January Note was set at April 1, 2022. No other changes were
made to such Note.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;February 2019 Note&lt;/b&gt; - On February 19, 2019,
FlexShopper, LLC entered into a letter agreement with NRNS, the manager of which is the Chairman of the Company&amp;#x2019;s Board of Directors,
pursuant to which FlexShopper, LLC issued a subordinated promissory note to NRNS (the &amp;#x201c;February Note&amp;#x201d;) in the principal amount
of $2,000,000. The Company paid a commitment fee of 2% to the lender totaling $40,000. Payment of principal and accrued interest under
the February Note was due and payable by FlexShopper, LLC on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at
any time without penalty. Amounts outstanding under the February Note bear interest at a rate equal to 5.00% per annum in excess of the
non-default rate of interest from time to time in effect under the Credit Agreement, which equaled 16.11% at March 31, 2021. Obligations
under the February Note are subordinated to obligations under the Credit Agreement. The February Note is subject to customary representations
and warranties and events of default. If an event of default occurs and is continuing, FlexShopper, LLC may be required to repay all
amounts outstanding under the February Note. Obligations under the February Note are secured by essentially all of FlexShopper, LLC&amp;#x2019;s
assets, subject to rights of the lenders under the Credit Agreement. As of March 31, 2021, $2,025,215 of principal and accrued and unpaid
interest was outstanding on the February Note. On March 22, 2021, FlexShopper, LLC executed an amendment to the NRNS and February Note
such that the maturity date was set at April 1, 2022. No other changes were made to such Note.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;margin: 0pt 0; font: 10pt Times New Roman, Times, Serif&quot;&gt;Aggregate amounts payable under the promissory notes are as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Debt Principal&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Interest&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;59,811&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,750,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:DebtInstrumentFaceAmount unitRef="usd" contextRef="c68_AsOf31Mar2021_JanuaryTwoThousandEighteenNoteMember" decimals="0">1750000</us-gaap:DebtInstrumentFaceAmount>
  <fpay:BearInterestRate unitRef="pure" contextRef="c69_AsOf6Mar2015_CreditAgreementMember" decimals="2">0.05</fpay:BearInterestRate>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage unitRef="pure" contextRef="c70_AsOf31Mar2021_CreditAgreementMember" decimals="4">0.1611</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <fpay:DescriptionOfNotesAmendedAndRestated contextRef="c0_From1Jan2021To31Mar2021">NRNS amended and restated the Note such that the maturity date of the revised Note was extended to April 1, 2022. As of March 31, 2021, $1,772,063 of principal and accrued and unpaid interest was outstanding on NRNS&amp;#x2019;s Note.</fpay:DescriptionOfNotesAmendedAndRestated>
  <us-gaap:DebtInstrumentFaceAmount unitRef="usd" contextRef="c71_AsOf25Jan2019_ChiefFinancialOfficerMember" decimals="0">1000000</us-gaap:DebtInstrumentFaceAmount>
  <us-gaap:LineOfCreditFacilityCommitmentFeePercentage unitRef="pure" contextRef="c72_From5Jan2019To25Jan2019_ChiefFinancialOfficerMember" decimals="2">0.02</us-gaap:LineOfCreditFacilityCommitmentFeePercentage>
  <fpay:ShortTermDebtLenderPayment unitRef="usd" contextRef="c72_From5Jan2019To25Jan2019_ChiefFinancialOfficerMember" decimals="0">20000</fpay:ShortTermDebtLenderPayment>
  <fpay:BearInterestRate unitRef="pure" contextRef="c71_AsOf25Jan2019_ChiefFinancialOfficerMember" decimals="4">0.0500</fpay:BearInterestRate>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage unitRef="pure" contextRef="c71_AsOf25Jan2019_ChiefFinancialOfficerMember" decimals="4">0.1611</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:DebtInstrumentFaceAmount unitRef="usd" contextRef="c73_AsOf19Feb2019_NrnsMember" decimals="0">2000000</us-gaap:DebtInstrumentFaceAmount>
  <us-gaap:LineOfCreditFacilityCommitmentFeePercentage unitRef="pure" contextRef="c74_From26Jan2019To19Feb2019_NrnsMember" decimals="2">0.02</us-gaap:LineOfCreditFacilityCommitmentFeePercentage>
  <fpay:ShortTermDebtLenderPayment unitRef="usd" contextRef="c74_From26Jan2019To19Feb2019_NrnsMember" decimals="0">40000</fpay:ShortTermDebtLenderPayment>
  <fpay:BearInterestRate unitRef="pure" contextRef="c73_AsOf19Feb2019_NrnsMember" decimals="4">0.0500</fpay:BearInterestRate>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage unitRef="pure" contextRef="c73_AsOf19Feb2019_NrnsMember" decimals="4">0.1611</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <fpay:DescriptionOfNotesAmendedAndRestated contextRef="c75_From1Jan2021To31Mar2021_NrnsMember">$2,025,215 of principal and accrued and unpaid interest was outstanding on the February Note. On March 22, 2021, FlexShopper, LLC executed an amendment to the NRNS and February Note such that the maturity date was set at April 1, 2022.</fpay:DescriptionOfNotesAmendedAndRestated>
  <fpay:DescriptionOfNotesAmendedAndRestated contextRef="c76_From1Jan2021To31Mar2021_OneTwentyTwoPartnersLLCMember">$1,012,533 of principal and accrued and unpaid interest was outstanding on the January Note.</fpay:DescriptionOfNotesAmendedAndRestated>
  <fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Debt Principal&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Interest&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;59,811&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,750,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock>
  <us-gaap:DebtInstrumentPeriodicPaymentPrincipal unitRef="usd" contextRef="c77_From1Jan2021To31Mar2021_DebtInstrumentRedemptionPeriodTwoMember" xs:nil="true"/>
  <us-gaap:DebtInstrumentPeriodicPaymentInterest unitRef="usd" contextRef="c77_From1Jan2021To31Mar2021_DebtInstrumentRedemptionPeriodTwoMember" decimals="0">59811</us-gaap:DebtInstrumentPeriodicPaymentInterest>
  <us-gaap:DebtInstrumentPeriodicPaymentPrincipal unitRef="usd" contextRef="c78_From1Jan2021To31Mar2021_DebtInstrumentRedemptionPeriodThreeMember" decimals="0">4750000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
  <us-gaap:DebtInstrumentPeriodicPaymentInterest unitRef="usd" contextRef="c78_From1Jan2021To31Mar2021_DebtInstrumentRedemptionPeriodThreeMember" xs:nil="true"/>
  <fpay:LoanPayableDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;7. LOAN PAYABLE UNDER CREDIT AGREEMENT&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On March 6, 2015, FlexShopper, through a wholly-owned
subsidiary (&amp;#x201c;Borrower&amp;#x201d;), entered into a credit agreement (as amended from time-to-time, the &amp;#x201c;Credit Agreement&amp;#x201d;)
with Wells Fargo Bank, National Association as paying agent, various lenders from time to time party thereto and WE 2014-1, LLC, an affiliate
of Waterfall Asset Management, LLC, as administrative agent and lender (&amp;#x201c;Lender&amp;#x201d;). The Borrower is permitted to borrow funds
under the Credit Agreement based on FlexShopper&amp;#x2019;s cash on hand and the Amortized Order Value of its Eligible Leases (as such terms
are defined in the Credit Agreement) less certain deductions described in the Credit Agreement. Under the terms of the Credit Agreement,
subject to the satisfaction of certain conditions, the Borrower may borrow up to $47,500,000 from the Lender until the Commitment Termination
Date and must repay all borrowed amounts one year thereafter, on the date that is 12 months following the Commitment Termination Date
(unless such amounts become due or payable on an earlier date pursuant to the terms of the Credit Agreement). The Lender was granted a
security interest in certain leases as collateral under this Agreement.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On January 29, 2021, the Company and the
Lender signed an Omnibus Amendment to the Credit Agreement. This Amendment extended the Commitment Termination Date to April 1,
2024, amended other covenant requirements, partially removed indebtedness covenants and amended eligibility rules. The interest rate
charged on amounts borrowed is LIBOR plus 11% per annum. The Company paid the lender a fee of $237,000 in consideration of the
execution of this Omnibus Amendment. At March 31, 2021, amounts borrowed bear interest at 11.25%.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Credit Agreement provides that FlexShopper may not incur additional
indebtedness (other than expressly permitted indebtedness) without the permission of the Lender and also prohibits payments of cash dividends
on common stock. Additionally, the Credit Agreement includes covenants requiring FlexShopper to maintain a minimum amount of Equity Book
Value, maintain a minimum amount of liquidity and cash and maintain a certain ratio of Consolidated Total Debt to Equity Book Value (each
capitalized term, as defined in the Credit Agreement). Upon a Permitted Change of Control (as defined in the Credit Agreement), FlexShopper
must refinance the debt under the Credit Agreement, subject to the payment of an early termination fee. A summary of the covenant requirements,
and FlexShopper&amp;#x2019;s actual results at March 31, 2021, follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;March 31, 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Required Covenant&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Actual Position&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Equity Book Value not less than&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;8,000,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;11,761,381&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Liquidity greater than&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,500,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6,315,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Cash greater than&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;500,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6,315,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Consolidated Total Debt to Equity Book Value ratio not to exceed&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5.25&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3.70&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Credit Agreement includes customary events
of default, including, among others, failures to make payment of principal and interest, breaches or defaults under the terms of the
Credit Agreement and related agreements entered into with the Lender, breaches of representations, warranties or certifications made
by or on behalf of FlexShopper in the Credit Agreement and related documents (including certain financial and expense covenants), deficiencies
in the borrowing base, certain judgments against FlexShopper and bankruptcy events.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;As of March 31, 2021, the Company had $10,710,000 of available commitment
and was fully borrowed under the Credit Agreement. Borrowing availability under the Credit Agreement is subject to a borrowing base which
is redetermined from time to time and based on specific advance rates on eligible current assets. As the Company continue to originate
lease agreements, new leases will be eligible for the borrowing base and this will open more availability under the Credit Agreement.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;Principal payable within twelve months
of the balance sheet date based on the outstanding loan balance at such date is reflected as a current liability in the accompanying
balance sheets. Interest expense incurred under the Credit Agreement amounted to $1,125,239 for the three months ended March 31, 2021
and $901,530 for the three months ended March 31, 2020. As of March 31, 2021, the outstanding balance under the Credit Agreement was
$36,790,000. Such amount is presented in the consolidated balance sheet net of unamortized issuance costs of $499,661. Interest is payable
monthly on the outstanding balance of the amounts borrowed.&lt;/p&gt;&lt;br/&gt;</fpay:LoanPayableDisclosureTextBlock>
  <us-gaap:OtherBorrowings unitRef="usd" contextRef="c79_AsOf6May2015" decimals="0">47500000</us-gaap:OtherBorrowings>
  <us-gaap:DebtInstrumentInterestRateDuringPeriod unitRef="pure" contextRef="c80_From20Jan2021To29Jan2021" decimals="2">0.11</us-gaap:DebtInstrumentInterestRateDuringPeriod>
  <us-gaap:DebtInstrumentFee contextRef="c80_From20Jan2021To29Jan2021">$237,000</us-gaap:DebtInstrumentFee>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage unitRef="pure" contextRef="c2_AsOf31Mar2021" decimals="4">0.1125</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:DebtInstrumentPeriodicPayment unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">10710000</us-gaap:DebtInstrumentPeriodicPayment>
  <us-gaap:DebtInstrumentPeriodicPaymentInterest unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">1125239</us-gaap:DebtInstrumentPeriodicPaymentInterest>
  <us-gaap:DebtInstrumentPeriodicPaymentInterest unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">901530</us-gaap:DebtInstrumentPeriodicPaymentInterest>
  <us-gaap:LongTermDebt unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">36790000</us-gaap:LongTermDebt>
  <fpay:NetOfUnamortizedIssuanceCosts unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">499661</fpay:NetOfUnamortizedIssuanceCosts>
  <fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;March 31, 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Required Covenant&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Actual Position&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Equity Book Value not less than&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;8,000,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;11,761,381&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Liquidity greater than&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,500,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6,315,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Cash greater than&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;500,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6,315,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -9pt; padding-left: 9pt&quot;&gt;Consolidated Total Debt to Equity Book Value ratio not to exceed&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5.25&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3.70&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults>
  <fpay:EquityBookValueNotLessThan unitRef="usd" contextRef="c81_AsOf31Mar2021_RequiredCovenantMember" decimals="0">8000000</fpay:EquityBookValueNotLessThan>
  <fpay:EquityBookValueNotLessThan unitRef="usd" contextRef="c82_AsOf31Mar2021_ActualPositionMember" decimals="0">11761381</fpay:EquityBookValueNotLessThan>
  <fpay:LiquidityGreaterThanAmount unitRef="usd" contextRef="c83_From1Jan2021To31Mar2021_RequiredCovenantMember" decimals="0">1500000</fpay:LiquidityGreaterThanAmount>
  <fpay:LiquidityGreaterThanAmount unitRef="usd" contextRef="c84_From1Jan2021To31Mar2021_ActualPositionMember" decimals="0">6315815</fpay:LiquidityGreaterThanAmount>
  <us-gaap:Cash unitRef="usd" contextRef="c81_AsOf31Mar2021_RequiredCovenantMember" decimals="0">500000</us-gaap:Cash>
  <us-gaap:Cash unitRef="usd" contextRef="c82_AsOf31Mar2021_ActualPositionMember" decimals="0">6315815</us-gaap:Cash>
  <us-gaap:DebtInstrumentConvertibleConversionRatio1 unitRef="pure" contextRef="c83_From1Jan2021To31Mar2021_RequiredCovenantMember" decimals="2">5.25</us-gaap:DebtInstrumentConvertibleConversionRatio1>
  <us-gaap:DebtInstrumentConvertibleConversionRatio1 unitRef="pure" contextRef="c84_From1Jan2021To31Mar2021_ActualPositionMember" decimals="2">3.70</us-gaap:DebtInstrumentConvertibleConversionRatio1>
  <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;8. CAPITAL STRUCTURE&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company&amp;#x2019;s capital structure consists
of preferred and common stock as described below:&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;Preferred Stock&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company is authorized to issue 500,000 shares
of $0.001 par value preferred stock. Of this amount, 250,000 shares have been designated as Series 1 Convertible Preferred Stock and
25,000 shares have been designated as Series 2 Convertible Preferred Stock. The Company&amp;#x2019;s Board of Directors determines the rights
and preferences of the Company&amp;#x2019;s preferred stock.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td style=&quot;width: 24px&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&amp;#x25cf;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: justify&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;font style=&quot;text-decoration:underline&quot;&gt;Series 1 Convertible Preferred Stock&lt;/font&gt; &lt;b&gt;-&lt;/b&gt; Series 1 Convertible
    Preferred Stock ranks senior to common stock upon liquidation.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify&quot;&gt;As of March 31, 2021, each share of
Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&amp;#x2019;s common stock, subject to certain anti-dilution
rights. The holders of the Series 1 Convertible Preferred Stock have the option to convert the shares to common stock at any time. Upon
conversion, all accumulated and unpaid dividends, if any, will be paid as additional shares of common stock. The holders of Series 1
Convertible Preferred Stock have the same dividend rights as holders of common stock, as if the Series 1 Convertible Preferred Stock
had been converted to common stock.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify&quot;&gt;As of March 31, 2021, there were 170,332
shares of Series 1 Convertible Preferred Stock outstanding, which are convertible into 225,231 shares of common stock.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%&quot;&gt;
  &lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td style=&quot;width: 24px&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&amp;#x25cf;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: justify&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;font style=&quot;text-decoration:underline&quot;&gt;Series 2 Convertible Preferred Stock&lt;/font&gt; &lt;b&gt;-&lt;/b&gt; The Company sold
    to B2 FIE V LLC (the &amp;#x201c;Investor&amp;#x201d;), an entity affiliated with Pacific Investment Management Company LLC, providing 20,000
    shares of Series 2 Convertible Preferred Stock (&amp;#x201c;Series 2 Preferred Stock&amp;#x201d;) for gross proceeds of $20.0 million. The
    Company sold an additional 1,952 shares of Series 2 Preferred Stock to a different investor for gross proceeds of $1.95 million at
    a subsequent closing.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify&quot;&gt;The Series 2 Preferred Shares were
sold for $1,000 per share (the &amp;#x201c;Stated Value&amp;#x201d;) and accrue dividends on the Stated Value at an annual rate of 10% compounded
annually. Cumulative accrued dividends as of March 31, 2021 totaled approximately $10,832,073. As of March 31, 2021, each Series 2 Preferred
Share was convertible into approximately 266&amp;#xa0;shares of common stock; provided, the conversion rate is subject to further increase
pursuant to a weighted average anti-dilution provision. The holders of the Series 2 Preferred Stock have the option to convert such shares
into shares of common stock and have the right to vote with holders of common stock on an as-converted basis. If the average closing
price during any 45-day consecutive trading day period or change of control transaction values the common stock at a price equal to or
greater than $23.00 per share, then conversion shall be automatic. Upon a Liquidation Event or Deemed Liquidation Event (each as defined),
holders of Series 2 Preferred Stock shall be entitled to receive out of the assets of the Company prior to and in preference to the common
stock and Series 1 Convertible Preferred Stock an amount equal to the greater of (1) the Stated Value, plus any accrued and unpaid dividends
thereon, and (2) the amount per share as would have been payable had all shares of Series 2 Preferred Stock been converted to common
stock immediately before the Liquidation Event or Deemed Liquidation Event.&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;Common Stock&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company is authorized to issue 40,000,000
shares of common stock, par value $0.0001 per share. Each share of common stock entitles the holder to one vote at all stockholder meetings.
The common stock is traded on the Nasdaq Capital Market under the symbol &amp;#x201c;FPAY.&amp;#x201d;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In September 2018, the Company issued warrants
exercisable for 5,750,000 shares of common stock at an exercise price of $1.25 per share (the &amp;#x201c;Public Warrants&amp;#x201d;). The warrants
were immediately exercisable and expire five years from the date of issuance. The warrants were listed on the Nasdaq Capital Market under
the symbol &amp;#x201c;FPAYW&amp;#x201d;.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Company also issued additional warrants exercisable
for an aggregate 1,055,184 shares of common stock at an exercise price of $1.25 per warrant to Mr. Heiser and NRNS in connection with
partial conversions of their promissory notes. The warrants are exercisable at $1.25 per share of common stock and expire on September
28, 2023.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In connection with the issuance of Series 2 Convertible
Preferred Stock in June 2016, the Company issued to the placement agent in such offering warrants exercisable for 439 shares of Series
2 Convertible Preferred Stock at an initial exercise price of $1,250 per share, which expire seven years after the date of issuance.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;As part of a consulting agreement with XLR8 Capital
Partners LLC (the &amp;#x201c;Consultant&amp;#x201d;), an entity of which the Company&amp;#x2019;s Chairman is manager, the Company agreed to issue
40,000 warrants to the Consultant monthly for 12 months beginning on March 1, 2019 at an exercise price of $1.25 per share or, if the
closing share price on the last day of the month exceeds $1.25, then such exercise price will be 110% of the closing share price. The
warrants are immediately exercisable and expire following the close of business on June 30, 2023. In February 2020, this agreement was
extended for an additional six months through August 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On August 30, 2020, the parties entered into
an amendment to the Consulting Agreement to further extend the term for another six-month period through February 28, 2021. The Consulting
Agreement was renewed for one successive six-month period, therefore the new termination date is July 31, 2021.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;This amendment also changed the alternative minimum
exercise price of the monthly warrant consideration issuable to the Consultant to $1.60 per share, and the expiration date of the warrants
to the date that is four years following the last trading day of the calendar month relating to the applicable monthly warrant issuance.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;During the three months ended March 31, 2021,
the Company recorded an expense of $212,923 based on a weighted average valuation of $1.77 per warrant.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Warrants&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Expense&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Valuation&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold; border-bottom: Black 1.5pt solid&quot;&gt;Grant Date&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Granted&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Recorded&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Per Warrant&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 64%&quot;&gt;January 31, 2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;40,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;73,595&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1.84&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;February 29, 2021&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;40,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;76,318&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.91&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;March 31, 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;40,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;63,010&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1.58&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;120,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;212,923&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1.77&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The following table summarizes information about
outstanding stock warrants as of March 31, 2021, all of which are exercisable:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Common&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Series 2 Preferred&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Stock&amp;#xa0;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Stock&amp;#xa0;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Contractual Life&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 23%; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1.25&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 22%; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;4 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1.95&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;4 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.45&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.53&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.57&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;4 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.78&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.89&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;4 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.93&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3.09&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;4 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3.17&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;4 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;5.50&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;177,304&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1,250&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;-&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 1.5pt solid; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;439&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;*&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2,232,488&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: black 4.5pt double; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;439&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;(*) At December 31, 2020, the above warrants were convertible into
116,903 shares of common stock&lt;/p&gt;&lt;br/&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
  <us-gaap:PreferredStockSharesAuthorized unitRef="shares" contextRef="c85_AsOf31Mar2021_PreferredStockMember" decimals="INF">500000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockParOrStatedValuePerShare unitRef="usdPershares" contextRef="c85_AsOf31Mar2021_PreferredStockMember" decimals="3">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
  <us-gaap:PreferredStockSharesAuthorized unitRef="shares" contextRef="c86_AsOf31Mar2021_SeriesOneConvertiblePreferredStockMember_PreferredStockMember" decimals="INF">250000</us-gaap:PreferredStockSharesAuthorized>
  <fpay:PreferredStockDesignated unitRef="shares" contextRef="c87_AsOf31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="INF">25000</fpay:PreferredStockDesignated>
  <us-gaap:PreferredStockConversionBasis contextRef="c88_From1Jan2021To31Mar2021_SeriesOneConvertiblePreferredStockMember">each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&amp;#x2019;s common stock, subject to certain anti-dilution rights.</us-gaap:PreferredStockConversionBasis>
  <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="c88_From1Jan2021To31Mar2021_SeriesOneConvertiblePreferredStockMember">there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which are convertible into 225,231 shares of common stock.</us-gaap:ConvertiblePreferredStockTermsOfConversion>
  <us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion unitRef="shares" contextRef="c87_AsOf31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="INF">20000</us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
  <us-gaap:ProceedsFromIssuanceOrSaleOfEquity unitRef="usd" contextRef="c89_From1Jan2021To31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="-5">20000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
  <fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion unitRef="shares" contextRef="c89_From1Jan2021To31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="INF">1952</fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion>
  <fpay:AdditionalProceedsFromIssuanceOrSaleOfEquity unitRef="usd" contextRef="c89_From1Jan2021To31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="-4">1950000</fpay:AdditionalProceedsFromIssuanceOrSaleOfEquity>
  <fpay:PreferredStockStatedValuePerShare unitRef="usdPershares" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">1000</fpay:PreferredStockStatedValuePerShare>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage unitRef="pure" contextRef="c87_AsOf31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="2">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:CumulativeDividends unitRef="usd" contextRef="c87_AsOf31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="0">10832073</us-gaap:CumulativeDividends>
  <us-gaap:ConversionOfStockSharesConverted1 unitRef="shares" contextRef="c89_From1Jan2021To31Mar2021_ConvertiblePreferredStockSeriesTwoMember" decimals="INF">266</us-gaap:ConversionOfStockSharesConverted1>
  <us-gaap:CommonStockConvertibleConversionPriceDecrease unitRef="usdPershares" contextRef="c15_From1Jan2021To31Mar2021_CommonStockMember" decimals="2">23.00</us-gaap:CommonStockConvertibleConversionPriceDecrease>
  <fpay:ConvertiblePreferredStockTermOfConversionDescription contextRef="c15_From1Jan2021To31Mar2021_CommonStockMember">The Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles the holder to one vote at all stockholder meetings.</fpay:ConvertiblePreferredStockTermOfConversionDescription>
  <us-gaap:CommonStockSharesAuthorized unitRef="shares" contextRef="c17_AsOf31Mar2021_CommonStockMember" decimals="INF">40000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockParOrStatedValuePerShare unitRef="usdPershares" contextRef="c17_AsOf31Mar2021_CommonStockMember" decimals="4">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
  <fpay:WarrantsExercisableForSharesOfCommonStock unitRef="shares" contextRef="c90_From5Sep2018To30Sep2018_WarrantMember" decimals="INF">5750000</fpay:WarrantsExercisableForSharesOfCommonStock>
  <fpay:WarrantExercisePrice unitRef="usdPershares" contextRef="c90_From5Sep2018To30Sep2018_WarrantMember" decimals="2">1.25</fpay:WarrantExercisePrice>
  <fpay:DescriptionOfWarrantsExpiration contextRef="c90_From5Sep2018To30Sep2018_WarrantMember">The warrants were immediately exercisable and expire five years from the date of issuance.</fpay:DescriptionOfWarrantsExpiration>
  <fpay:WarrantsExercisableForSharesOfCommonStock unitRef="shares" contextRef="c91_From1Jan2021To31Mar2021_WarrantMember" decimals="INF">1055184</fpay:WarrantsExercisableForSharesOfCommonStock>
  <fpay:WarrantExercisePrice unitRef="usdPershares" contextRef="c91_From1Jan2021To31Mar2021_WarrantMember" decimals="2">1.25</fpay:WarrantExercisePrice>
  <fpay:DescriptionOfWarrantsExpiration contextRef="c91_From1Jan2021To31Mar2021_WarrantMember">The warrants are exercisable at $1.25 per share of common stock and expire on September 28, 2023.</fpay:DescriptionOfWarrantsExpiration>
  <fpay:DescriptionOfWarrantsExpiration contextRef="c92_From5Jun2016To30Jun2016_ConvertiblePreferredStockSeriesTwoMember">the Company issued to the placement agent in such offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250 per share, which expire seven years after the date of issuance.</fpay:DescriptionOfWarrantsExpiration>
  <fpay:WarrantDescription contextRef="c93_From1Jan2021To31Mar2021_ConsultantMember_WarrantMember">if the closing share price on the last day of the month exceeds $1.25, then such exercise price will be 110% of the closing share price.</fpay:WarrantDescription>
  <us-gaap:ProceedsFromIssuanceOfWarrants unitRef="usd" contextRef="c91_From1Jan2021To31Mar2021_WarrantMember" decimals="0">40000</us-gaap:ProceedsFromIssuanceOfWarrants>
  <fpay:WarrantExercisePrice unitRef="usdPershares" contextRef="c93_From1Jan2021To31Mar2021_ConsultantMember_WarrantMember" decimals="2">1.25</fpay:WarrantExercisePrice>
  <fpay:DescriptionOfWarrantsExpiration contextRef="c93_From1Jan2021To31Mar2021_ConsultantMember_WarrantMember">The warrants are immediately exercisable and expire following the close of business on June 30, 2023.</fpay:DescriptionOfWarrantsExpiration>
  <fpay:WarrantExercisePrice unitRef="usdPershares" contextRef="c94_From1Jan2021To31Mar2021_ConsultantMember" decimals="2">1.60</fpay:WarrantExercisePrice>
  <fpay:WarrantsExpirationPeriod contextRef="c94_From1Jan2021To31Mar2021_ConsultantMember">P4Y</fpay:WarrantsExpirationPeriod>
  <fpay:ValuationExpenses unitRef="usd" contextRef="c91_From1Jan2021To31Mar2021_WarrantMember" decimals="0">212923</fpay:ValuationExpenses>
  <fpay:WeightedAverageValuation unitRef="usdPershares" contextRef="c95_AsOf31Mar2021_WarrantMember" decimals="2">1.77</fpay:WeightedAverageValuation>
  <fpay:WarrantsConvertibleIntoCommonStock unitRef="shares" contextRef="c2_AsOf31Mar2021" decimals="INF">116903</fpay:WarrantsConvertibleIntoCommonStock>
  <fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Warrants&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Expense&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center&quot;&gt;Valuation&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold; border-bottom: Black 1.5pt solid&quot;&gt;Grant Date&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Granted&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Recorded&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Per Warrant&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 64%&quot;&gt;January 31, 2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;40,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;73,595&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1.84&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;February 29, 2021&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;40,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;76,318&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.91&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;March 31, 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;40,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;63,010&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1.58&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;120,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;212,923&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;1.77&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock>
  <fpay:WarrantsGranted unitRef="shares" contextRef="c96_From1Jan2020To31Mar2020_JanuaryThirtyFirstTwentyTwentyOneMember_WarrantMember" decimals="INF">40000</fpay:WarrantsGranted>
  <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue unitRef="usd" contextRef="c96_From1Jan2020To31Mar2020_JanuaryThirtyFirstTwentyTwentyOneMember_WarrantMember" decimals="0">73595</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c97_AsOf31Mar2021_JanuaryThirtyFirstTwentyTwentyOneMember_WarrantMember" decimals="2">1.84</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <fpay:WarrantsGranted unitRef="shares" contextRef="c98_From1Jan2020To31Mar2020_FebruaryTwentyNineTwentyTwentyOneMember_WarrantMember" decimals="INF">40000</fpay:WarrantsGranted>
  <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue unitRef="usd" contextRef="c98_From1Jan2020To31Mar2020_FebruaryTwentyNineTwentyTwentyOneMember_WarrantMember" decimals="0">76318</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c99_AsOf31Mar2021_FebruaryTwentyNineTwentyTwentyOneMember_WarrantMember" decimals="2">1.91</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <fpay:WarrantsGranted unitRef="shares" contextRef="c100_From1Jan2020To31Mar2020_MarchThirtyOneTwentyTwentyOneMember_WarrantMember" decimals="INF">40000</fpay:WarrantsGranted>
  <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue unitRef="usd" contextRef="c100_From1Jan2020To31Mar2020_MarchThirtyOneTwentyTwentyOneMember_WarrantMember" decimals="0">63010</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c101_AsOf31Mar2021_MarchThirtyOneTwentyTwentyOneMember_WarrantMember" decimals="2">1.58</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <fpay:WarrantsGranted unitRef="shares" contextRef="c8_From1Jan2020To31Mar2020" decimals="INF">120000</fpay:WarrantsGranted>
  <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">212923</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c2_AsOf31Mar2021" decimals="2">1.77</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Common&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Series 2 Preferred&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Stock&amp;#xa0;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Stock&amp;#xa0;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;&lt;b&gt;Contractual Life&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 23%; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1.25&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 22%; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1,215,184&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 22%; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 22%; text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1.34&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1.40&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1.54&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;1.62&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;4 years&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;40,000&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.45&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2 years&lt;/font&gt;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;2.93&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
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  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c102_AsOf31Mar2021_OnePointTwoFiveMember_WarrantMember" decimals="2">1.25</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c102_AsOf31Mar2021_OnePointTwoFiveMember_WarrantMember" decimals="INF">1215184</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c103_From1Jan2021To31Mar2021_OnePointTwoFiveMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c104_AsOf31Mar2021_OnePointThreeFourMember_WarrantMember" decimals="2">1.34</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c104_AsOf31Mar2021_OnePointThreeFourMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c105_From1Jan2021To31Mar2021_OnePointThreeFourMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c106_AsOf31Mar2021_OnePointFourZeroMember_WarrantMember" decimals="2">1.40</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c106_AsOf31Mar2021_OnePointFourZeroMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c107_From1Jan2021To31Mar2021_OnePointFourZeroMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c108_AsOf31Mar2021_OnePointFiftyFourMember_WarrantMember" decimals="2">1.54</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c108_AsOf31Mar2021_OnePointFiftyFourMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c109_From1Jan2021To31Mar2021_OnePointFiftyFourMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c110_AsOf31Mar2021_OnePointSixTwoMember_WarrantMember" decimals="2">1.62</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c110_AsOf31Mar2021_OnePointSixTwoMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c111_From1Jan2021To31Mar2021_OnePointSixTwoMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c112_AsOf31Mar2021_OnePointSixEightMember_WarrantMember" decimals="2">1.68</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c112_AsOf31Mar2021_OnePointSixEightMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c113_From1Jan2021To31Mar2021_OnePointSixEightMember_WarrantMember">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c114_AsOf31Mar2021_OnePointSixNineMember_WarrantMember" decimals="2">1.69</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c114_AsOf31Mar2021_OnePointSixNineMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c115_From1Jan2021To31Mar2021_OnePointSixNineMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c116_AsOf31Mar2021_OnePointSevenFourMember_WarrantMember" decimals="2">1.74</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c116_AsOf31Mar2021_OnePointSevenFourMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c117_From1Jan2021To31Mar2021_OnePointSevenFourMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c118_AsOf31Mar2021_OnePointSevenSixMember_WarrantMember" decimals="2">1.76</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c118_AsOf31Mar2021_OnePointSevenSixMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c119_From1Jan2021To31Mar2021_OnePointSevenSixMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c120_AsOf31Mar2021_OnePointNineOneMember_WarrantMember" decimals="2">1.91</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c120_AsOf31Mar2021_OnePointNineOneMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c121_From1Jan2021To31Mar2021_OnePointNineOneMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c122_AsOf31Mar2021_OnePointNineFiveMember_WarrantMember" decimals="2">1.95</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c122_AsOf31Mar2021_OnePointNineFiveMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c123_From1Jan2021To31Mar2021_OnePointNineFiveMember_WarrantMember">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c124_AsOf31Mar2021_TwoPointZeroZeroMember_WarrantMember" decimals="2">2.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c124_AsOf31Mar2021_TwoPointZeroZeroMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c125_From1Jan2021To31Mar2021_TwoPointZeroZeroMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c126_AsOf31Mar2021_TwoPointZeroOneMember_WarrantMember" decimals="2">2.01</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c126_AsOf31Mar2021_TwoPointZeroOneMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c127_From1Jan2021To31Mar2021_TwoPointZeroOneMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c128_AsOf31Mar2021_TwoPointZeroEightMember_WarrantMember" decimals="2">2.08</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c128_AsOf31Mar2021_TwoPointZeroEightMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c129_From1Jan2021To31Mar2021_TwoPointZeroEightMember_WarrantMember">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c130_AsOf31Mar2021_TwoPointFourFiveMember_WarrantMember" decimals="2">2.45</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c130_AsOf31Mar2021_TwoPointFourFiveMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c131_From1Jan2021To31Mar2021_TwoPointFourFiveMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c132_AsOf31Mar2021_TwoPintFiveThreeMember_WarrantMember" decimals="2">2.53</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c132_AsOf31Mar2021_TwoPintFiveThreeMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c133_From1Jan2021To31Mar2021_TwoPintFiveThreeMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c134_AsOf31Mar2021_TwoPointFiveSevenMember_WarrantMember" decimals="2">2.57</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c134_AsOf31Mar2021_TwoPointFiveSevenMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c135_From1Jan2021To31Mar2021_TwoPointFiveSevenMember_WarrantMember">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c136_AsOf31Mar2021_TwoPointSevenEightMember_WarrantMember" decimals="2">2.78</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c136_AsOf31Mar2021_TwoPointSevenEightMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c137_From1Jan2021To31Mar2021_TwoPointSevenEightMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c138_AsOf31Mar2021_TwoPointEightNineMember_WarrantMember" decimals="2">2.89</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c138_AsOf31Mar2021_TwoPointEightNineMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c139_From1Jan2021To31Mar2021_TwoPointEightNineMember_WarrantMember">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c140_AsOf31Mar2021_TwoPointNineThreeMember_WarrantMember" decimals="2">2.93</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c140_AsOf31Mar2021_TwoPointNineThreeMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c141_From1Jan2021To31Mar2021_TwoPointNineThreeMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c142_AsOf31Mar2021_ThreePointZeroNineMember_WarrantMember" decimals="2">3.09</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c142_AsOf31Mar2021_ThreePointZeroNineMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c143_From1Jan2021To31Mar2021_ThreePointZeroNineMember_WarrantMember">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c144_AsOf31Mar2021_ThreePointOneSevenMember_WarrantMember" decimals="2">3.17</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c144_AsOf31Mar2021_ThreePointOneSevenMember_WarrantMember" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c145_From1Jan2021To31Mar2021_ThreePointOneSevenMember_WarrantMember">P4Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c146_AsOf31Mar2021_FivePointFiveZeroMember_WarrantMember" decimals="2">5.50</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c146_AsOf31Mar2021_FivePointFiveZeroMember_WarrantMember" decimals="INF">177304</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c147_From1Jan2021To31Mar2021_FivePointFiveZeroMember_WarrantMember">P1Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 unitRef="usdPershares" contextRef="c148_AsOf31Mar2021_OneCommaTwoFiveZeroMember_WarrantMember" decimals="0">1250</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
  <fpay:SeriesTwoPreferredStockWarrantsOutstanding id="_SeriesTwoPreferredStockWarrantsOutstanding-c149_From1Jan2021To31Mar2021_OneCommaTwoFiveZeroMember_WarrantMember_shares" unitRef="shares" contextRef="c149_From1Jan2021To31Mar2021_OneCommaTwoFiveZeroMember_WarrantMember" decimals="INF">439</fpay:SeriesTwoPreferredStockWarrantsOutstanding>
  <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="c149_From1Jan2021To31Mar2021_OneCommaTwoFiveZeroMember_WarrantMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
  <us-gaap:ClassOfWarrantOrRightOutstanding unitRef="shares" contextRef="c95_AsOf31Mar2021_WarrantMember" decimals="INF">2232488</us-gaap:ClassOfWarrantOrRightOutstanding>
  <fpay:SeriesTwoPreferredStockWarrantsOutstanding unitRef="shares" contextRef="c91_From1Jan2021To31Mar2021_WarrantMember" decimals="INF">439</fpay:SeriesTwoPreferredStockWarrantsOutstanding>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;9. STOCK OPTIONS&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On April 26, 2018 at the Company&amp;#x2019;s annual meeting, the Company&amp;#x2019;s
stockholders approved the FlexShopper, Inc. 2018 Omnibus Equity Compensation Plan (the &amp;#x201c;2018 Plan&amp;#x201d;). Upon the 2018 Plan&amp;#x2019;s
approval, approximately 1,057,000 shares of Company common stock were available for issuance thereunder. The 2018 Plan replaced the Prior
Plans. No new awards will be granted under the Prior Plans; however, awards outstanding under the Prior Plans upon approval of the 2018
Plan remain subject to and will be settled with shares under the applicable Prior Plan.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On February 21, 2019, the Company&amp;#x2019;s Board
of Directors approved Amendment No. 1 to the 2018 Plan, subject to stockholder approval. On May 2, 2019, the Company&amp;#x2019;s stockholders
approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018 Plan by 1,000,000
shares and (b) the number of shares available for issuance as &amp;#x201c;incentive stock options&amp;#x201d; within the meaning of Internal Revenue
Code Section 422 by 1,000,000 shares.&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On April 24, 2020, the Company&amp;#x2019;s Board
of Directors approved an Amendment to the 2018 Plan, subject to stockholder approval. On June 10, 2020, the Company&amp;#x2019;s stockholders
approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018 Plan by 1,000,000
shares and (b) the number of shares available for issuance as &amp;#x201c;incentive stock options&amp;#x201d; within the meaning of Internal Revenue
Code Section 422 by 1,000,000 shares.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify&quot;&gt;On March 3, 2021, the Company&amp;#x2019;s Board of Directors
approved an Amendment to the 2018 Plan, subject to stockholder approval, to increase the total number of shares available for issuance
under the 2018 Plan by 2,000,000 shares. The Company&amp;#x2019;s stockholders meeting that will consider the approval to this last amendment
will be held on June 9, 2021.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;Grants under the 2018 Plan and the Prior Plans
consist of incentive stock options, non-qualified stock options, stock appreciation rights, stock awards, stock unit awards, dividend
equivalents and other stock-based awards. Employees, directors and consultants and other service providers are eligible to participate
in the 2018 Plan and the Prior Plans. Options granted under the 2018 Plan and the Prior Plans vest over periods ranging from immediately
upon grant to a three-year period and expire ten years from date of grant.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;Activity in the Company&amp;#x2019;s stock option plans for the three months
ended March 31, 2021 and March 31, 2020 is as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Number of&lt;br/&gt; options&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Weighted&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt;
    price&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Weighted&lt;br/&gt; average&lt;br/&gt; contractual&lt;br/&gt;
    term &lt;br/&gt; (years)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Aggregate&lt;br/&gt; intrinsic&lt;br/&gt; value&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 52%&quot;&gt;Outstanding at January 1, 2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;2,595,700&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1.92&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;543,697&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.48&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&lt;p style=&quot;margin: 0pt 0; font: 10pt Times New Roman, Times, Serif&quot;&gt;Exercised&lt;/p&gt;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(16,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.81&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;40,010&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&lt;p style=&quot;margin: 0pt 0; font: 10pt Times New Roman, Times, Serif&quot;&gt;Cancelled&lt;/p&gt;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(4,667&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;0.82&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;9,564&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;Outstanding at March 31, 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;3,118,730&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;2.03&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;7.39&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;2,681,180&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Vested and exercisable at March 31, 2021&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,819,541&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.95&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7.68&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,029,793&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Outstanding at January 1, 2020&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,004,318&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.72&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;425,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.53&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Forfeited&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(9,500&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.17&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,453&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;Expired&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;Outstanding at March 31, 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;2,419,818&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;1.86&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;8.05&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;539,949&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Vested and exercisable at March 31, 2020&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;853,485&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.49&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7.77&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;226,328&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The weighted average grant date fair value of
options granted during the three-month period ended March 31, 2021 and March 31, 2020 was $1.76 and $1.39 per share respectively. The
Company measured the fair value of each option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the
following assumptions:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;Three Months ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;March&amp;#xa0;31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td style=&quot;width: 78%&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Exercise price&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;$&lt;/td&gt;
    &lt;td style=&quot;white-space: nowrap; width: 8%; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2.38 to $2.76&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 8%; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2.53&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Expected life&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;5.0 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;5.1 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Expected volatility&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;93&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;64&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Dividend yield&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;0&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;0&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Risk-free interest rate&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;white-space: nowrap; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;0.31% to 0.93&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;white-space: nowrap; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;1.67% to 1.72&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The expected dividend yield is based on the Company&amp;#x2019;s
historical dividend yield on common stock. The expected volatility is based on the historical volatility of the Company&amp;#x2019;s common
stock. The expected life is based on the simplified expected term calculation permitted by the Securities and Exchange Commission (the
&amp;#x201c;SEC&amp;#x201d;), which defines the expected life as the average of the contractual term of the options and the weighted-average vesting
period for all option tranches. The risk-free interest rate is based on the annual yield on the grant date of a zero-coupon U.S. Treasury
bond the maturity of which equals the option&amp;#x2019;s expected life.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The value of stock options is recognized as compensation
expense by the straight-line method over the vesting period. Compensation expense recorded for options in the consolidated statements
of operations was $380,264 for the three months ended March 31, 2021, and $171,815 for the three months ended March 31, 2020. Unrecognized
compensation cost related to non-vested options at March 31, 2021 amounted to approximately $1,400,000, which is expected to be recognized
over a weighted average period of 2.73 years.&lt;/p&gt;&lt;br/&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <us-gaap:SharesIssued unitRef="shares" contextRef="c150_AsOf26Apr2018_OmnibusEquityCompensationPlanMember" decimals="INF">1057000</us-gaap:SharesIssued>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c0_From1Jan2021To31Mar2021" decimals="2">1.76</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c8_From1Jan2020To31Mar2020" decimals="2">1.39</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:AllocatedShareBasedCompensationExpense unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">380264</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" decimals="0">171815</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">1400000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c0_From1Jan2021To31Mar2021">P2Y266D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription contextRef="c151_From25Feb2021To3Mar2021">the total number of shares available for issuance under the 2018 Plan by 2,000,000 shares. The Company&amp;#x2019;s stockholders meeting that will consider the approval to this last amendment will be held on June 9, 2021.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription contextRef="c152_From25Apr2019To2May2019">(a) the total number of shares available for issuance under the 2018 Plan by 1,000,000 shares and (b) the number of shares available for issuance as &amp;#x201c;incentive stock options&amp;#x201d; within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription contextRef="c153_From2Jun2020To10Jun2020">(a) the total number of shares available for issuance under the 2018 Plan by 1,000,000 shares and (b) the number of shares available for issuance as &amp;#x201c;incentive stock options&amp;#x201d; within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription>
  <fpay:PlanVestOverPeriodDescription contextRef="c0_From1Jan2021To31Mar2021">Prior Plans vest over periods ranging from immediately upon grant to a three-year period and expire ten years from date of grant.</fpay:PlanVestOverPeriodDescription>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Number of&lt;br/&gt; options&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Weighted&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt;
    price&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Weighted&lt;br/&gt; average&lt;br/&gt; contractual&lt;br/&gt;
    term &lt;br/&gt; (years)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid&quot;&gt;Aggregate&lt;br/&gt; intrinsic&lt;br/&gt; value&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; font-weight: bold&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 52%&quot;&gt;Outstanding at January 1, 2021&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;2,595,700&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;1.92&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 9%; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;543,697&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.48&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&lt;p style=&quot;margin: 0pt 0; font: 10pt Times New Roman, Times, Serif&quot;&gt;Exercised&lt;/p&gt;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(16,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.81&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;40,010&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&lt;p style=&quot;margin: 0pt 0; font: 10pt Times New Roman, Times, Serif&quot;&gt;Cancelled&lt;/p&gt;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;(4,667&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;0.82&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;9,564&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;Outstanding at March 31, 2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;3,118,730&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;2.03&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;7.39&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;2,681,180&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Vested and exercisable at March 31, 2021&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,819,541&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.95&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7.68&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,029,793&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Outstanding at January 1, 2020&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,004,318&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.72&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;425,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.53&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Forfeited&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(9,500&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.17&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,453&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;Expired&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1.5pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: right&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1.5pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 4pt&quot;&gt;Outstanding at March 31, 2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 4pt double; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 4pt double; text-align: right&quot;&gt;2,419,818&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;1.86&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;8.05&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: right&quot;&gt;539,949&lt;/td&gt;&lt;td style=&quot;padding-bottom: 4pt; text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Vested and exercisable at March 31, 2020&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;853,485&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.49&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7.77&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;226,328&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
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  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c0_From1Jan2021To31Mar2021" decimals="2">2.48</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
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  <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">40010</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedIntrinsicValue>
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  <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue unitRef="usd" contextRef="c2_AsOf31Mar2021" decimals="0">9564</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c2_AsOf31Mar2021" decimals="INF">3118730</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c2_AsOf31Mar2021" decimals="2">2.03</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2 contextRef="c0_From1Jan2021To31Mar2021">P7Y142D</fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2>
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  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c25_AsOf31Dec2019" decimals="2">1.72</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1 contextRef="c8_From1Jan2020To31Mar2020" xs:nil="true"/>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue unitRef="usd" contextRef="c25_AsOf31Dec2019" xs:nil="true"/>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c8_From1Jan2020To31Mar2020" decimals="INF">425000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c8_From1Jan2020To31Mar2020" decimals="2">2.53</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueGranted unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" xs:nil="true"/>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod unitRef="shares" contextRef="c8_From1Jan2020To31Mar2020" decimals="INF">9500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c8_From1Jan2020To31Mar2020" decimals="2">1.17</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
  <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue unitRef="usd" contextRef="c34_AsOf31Mar2020" decimals="0">4453</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod unitRef="shares" contextRef="c8_From1Jan2020To31Mar2020" xs:nil="true"/>
  <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpiredAggregateIntrinsicValue unitRef="usd" contextRef="c8_From1Jan2020To31Mar2020" xs:nil="true"/>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c34_AsOf31Mar2020" decimals="INF">2419818</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c34_AsOf31Mar2020" decimals="2">1.86</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2 contextRef="c8_From1Jan2020To31Mar2020">P8Y18D</fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm2>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue unitRef="usd" contextRef="c34_AsOf31Mar2020" decimals="0">539949</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber unitRef="shares" contextRef="c34_AsOf31Mar2020" decimals="INF">853485</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c34_AsOf31Mar2020" decimals="2">2.49</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
  <fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageContractualTermyears contextRef="c8_From1Jan2020To31Mar2020">P7Y281D</fpay:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageContractualTermyears>
  <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1 unitRef="usd" contextRef="c34_AsOf31Mar2020" decimals="0">226328</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1>
  <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse&quot;&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;Three Months ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;March&amp;#xa0;31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;border-bottom: black 1.5pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1.5pt&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td style=&quot;width: 78%&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Exercise price&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;$&lt;/td&gt;
    &lt;td style=&quot;white-space: nowrap; width: 8%; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2.38 to $2.76&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;$&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 8%; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;2.53&lt;/font&gt;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Expected life&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;5.0 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;5.1 years&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Expected volatility&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;93&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;64&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Dividend yield&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;0&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;0&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style=&quot;vertical-align: bottom; background-color: #CCEEFF&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;Risk-free interest rate&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;white-space: nowrap; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;0.31% to 0.93&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td&gt;&amp;#xa0;&lt;/td&gt;
    &lt;td style=&quot;white-space: nowrap; text-align: right&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;1.67% to 1.72&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c154_AsOf31Mar2021_MinimumMember" decimals="2">2.38</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c155_AsOf31Mar2021_MaximumMember" decimals="2">2.76</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c34_AsOf31Mar2020" decimals="2">2.53</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c0_From1Jan2021To31Mar2021">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c8_From1Jan2020To31Mar2020">P5Y36D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate unitRef="pure" contextRef="c0_From1Jan2021To31Mar2021" decimals="2">0.93</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate unitRef="pure" contextRef="c8_From1Jan2020To31Mar2020" decimals="2">0.64</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate unitRef="pure" contextRef="c0_From1Jan2021To31Mar2021" decimals="2">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate unitRef="pure" contextRef="c8_From1Jan2020To31Mar2020" decimals="2">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate unitRef="pure" contextRef="c156_From1Jan2021To31Mar2021_MinimumMember" decimals="4">0.0031</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate unitRef="pure" contextRef="c157_From1Jan2021To31Mar2021_MaximumMember" decimals="4">0.0093</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate unitRef="pure" contextRef="c158_From1Jan2020To31Mar2020_MinimumMember" decimals="4">0.0167</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate unitRef="pure" contextRef="c159_From1Jan2020To31Mar2020_MaximumMember" decimals="4">0.0172</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&lt;b&gt;10. INCOME TAXES&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;As of March 31, 2021, the Company had federal
net operating loss carryforwards (&amp;#x201c;NOL&amp;#x201d;) of approximately $22,755,000 and state net operating loss carryforwards of approximately
$2,857,000 available to offset future taxable income which expire from 2024 to 2037. NOL&amp;#x2019;s created after January 1, 2018 do not
expire but are limited&lt;b&gt;.&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;Management believes that the federal and state
deferred tax asset as of March 31, 2021 does not satisfy the realization criteria and has recorded a full valuation allowance to offset
the deferred tax asset.&amp;#xa0;&lt;/p&gt;&lt;br/&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:OperatingLossCarryforwards unitRef="usd" contextRef="c160_AsOf31Mar2021_DomesticCountryMember" decimals="0">22755000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards unitRef="usd" contextRef="c161_AsOf31Mar2021_StateAndLocalJurisdictionMember" decimals="0">2857000</us-gaap:OperatingLossCarryforwards>
  <fpay:OperatingLossCarryForwardsExpirationPeriod contextRef="c0_From1Jan2021To31Mar2021">offset future taxable income which expire from 2024 to 2037. NOL&amp;#x2019;s created after January 1, 2018 do not expire but are limited.</fpay:OperatingLossCarryForwardsExpirationPeriod>
  <fpay:ExchangeOfferOfWarrantsTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&lt;b&gt;11. EXCHANGE OFFER OF WARRANTS&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On February 4, 2020, the Company completed an
exchange offer relating to outstanding public warrants, in which the holders of the public warrants were offered 0.62 shares of common
stock for each outstanding warrant tendered (the &amp;#x201c;Warrant Exchange Offer&amp;#x201d;).&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In total, 5,351,290 warrants were exchanged for
3,317,812 shares in accordance with the Warrant Exchange Offer.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;On February 19, 2020, the Company exchanged all
remaining untendered public warrants for common stock at a rate of 0.56 shares per public warrant in accordance with the terms of the
Warrant Agreement (the &amp;#x201c;Mandatory Conversion of Warrants&amp;#x201d;). In total 258,610 warrants were exchanged for 144,871 shares in
this transaction.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;As a result of this transaction, the Company
recognized a deemed dividend of $713,212 resulting from the excess intrinsic value at the date of the exchange of the total issued common
stock over the warrants.&lt;/p&gt;&lt;br/&gt;</fpay:ExchangeOfferOfWarrantsTextBlock>
  <fpay:WarrantOffered unitRef="usdPershares" contextRef="c162_AsOf4Feb2020" decimals="2">0.62</fpay:WarrantOffered>
  <us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized contextRef="c163_From1Feb2020To4Feb2020">In total, 5,351,290 warrants were exchanged for 3,317,812 shares in accordance with the Warrant Exchange Offer.</us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized>
  <fpay:WarrantOffered unitRef="usdPershares" contextRef="c164_AsOf19Feb2020" decimals="2">0.56</fpay:WarrantOffered>
  <us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized contextRef="c165_From1Feb2020To19Feb2020">In total 258,610 warrants were exchanged for 144,871 shares in this transaction.</us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized>
  <fpay:DeemedDividend unitRef="usd" contextRef="c0_From1Jan2021To31Mar2021" decimals="0">713212</fpay:DeemedDividend>
  <us-gaap:LossContingencyDisclosures contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&lt;b&gt;12. CONTINGENCIES AND OTHER UNCERTAINTIES&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;Regulatory inquiries&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;In the first quarter of 2021, FlexShopper, along
with a number of other lease-to-own companies, received a subpoena from the California Department of Financial Protection and Innovation
(the &amp;#x201c;DFPI&amp;#x201d;) requesting the production of documents and information regarding the Company&amp;#x2019;s compliance with state consumer
protection laws. The Company is cooperatively engaging with the DFPI in response to its inquiry. Although the Company believes it is
in compliance with all applicable consumer protection laws and regulations in California, this inquiry ultimately could lead to an enforcement
action and/or a consent order, and substantial costs, including legal fees, fines, penalties, and remediation expenses.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;&lt;b&gt;COVID-19&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The extent of the impact and effects of the recent
outbreak of the coronavirus (COVID-19) on the operation and financial performance of our business will depend on future developments,
including the duration and spread of the outbreak, the recovery time of the disrupted supply chains, or the uncertainty with respect
to the accessibility of additional liquidity or capital markets, all of which are highly uncertain and cannot be predicted. If the demand
for the Company&amp;#x2019;s leases are impacted by this outbreak for an extended period, our results of operations may be materially adversely
affected.&lt;/p&gt;&lt;br/&gt;</us-gaap:LossContingencyDisclosures>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&lt;b&gt;13. COMMITMENTS&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;The Company does not have any commitments other than real property
leases (Note 4).&lt;/p&gt;&lt;br/&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <fpay:PaycheckProtectionProgramTextBlock contextRef="c0_From1Jan2021To31Mar2021">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&lt;b&gt;14. PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;FlexShopper, LLC (the &amp;#x201c;Borrower&amp;#x201d;)
applied for and received a loan (the &amp;#x201c;Loan&amp;#x201d;) on May 4, 2020, from Customers Bank (the &amp;#x201c;PPP Lender&amp;#x201d;) in the principal
amount of $1,914,100, pursuant to the Paycheck Protection Program (the &amp;#x201c;PPP&amp;#x201d;) under the Coronavirus Aid, Relief, and Economic
Security Act (the &amp;#x201c;CARES Act&amp;#x201d;), which was enacted March 27, 2020, and administered through the U.S. Small Business Administration
(the &amp;#x201c;SBA&amp;#x201d;).&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify&quot;&gt;The Loan is evidenced by a promissory note (the
&amp;#x201c;Note&amp;#x201d;), dated April 30, 2020, issued by the Borrower to the PPP Lender. The Note matures on April 30, 2022, and bears interest
at the rate of 1.00% per annum, payable monthly commencing the later of on November 30, 2020 or the SBA review of the forgiveness application.
The Note may be prepaid by the Borrower at any time prior to maturity with no prepayment penalty. Proceeds from the Loan will be available
to the Borrower to fund designated expenses, including certain payroll costs, group health care benefits and other permitted expenses,
in accordance with the PPP. Under the terms of the PPP, up to the entire sum of the principal amount and accrued interest may be forgiven
to the extent the Loan proceeds are used for qualifying expenses as described in the CARES Act and applicable implementing guidance issued
by the U.S. Small Business Administration under the PPP. The Company believes that it used the entire Loan amount for designated qualifying
expenses and has submitted a loan forgiveness application to the PPP Lender that is pending review.&lt;/p&gt;&lt;br/&gt;</fpay:PaycheckProtectionProgramTextBlock>
  <us-gaap:DebtInstrumentPeriodicPaymentPrincipal unitRef="usd" contextRef="c166_From1May2020To4May2020" decimals="0">1914100</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
  <us-gaap:DebtInstrumentMaturityDateDescription contextRef="c166_From1May2020To4May2020">The Note matures on April 30, 2022, and bears interest at the rate of 1.00% per annum, payable monthly commencing the later of on November 30, 2020 or the SBA review of the forgiveness application.</us-gaap:DebtInstrumentMaturityDateDescription>
</xbrl>
