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ACCRUED EXPENSES (Details) - USD ($)	Jan. 03, 2021	Dec. 29, 2019
ACCRUED EXPENSES
Accrued real estate taxes	$ 106,935	$ 66,959
Accrued bonus compensation	162,000	0
Accrued payroll	56,139	69,572
Accrued payroll taxes	8,519	7,058
Accrued sales taxes payable	66,632	35,380
Accrued vacation pay	19,657	23,204
Other accrued expenses	852	4,227
Accrued expenses	$ 420,734	$ 206,400

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable for unused vacation time owed to employees based on the entity's vacation benefit given to its employees. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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