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ACCRUED EXPENSES (Details) - USD ($)	Jul. 03, 2022	Jan. 02, 2022
ACCRUED EXPENSES
Accrued real estate taxes	$ 88,800	$ 103,615
Accrued bonus compensation	59,139	7,000
Accrued payroll	228,127	44,700
Accrued payroll taxes	13,398	8,424
Accrued sales taxes payable	118,468	50,414
Accrued vacation pay	17,664	17,663
Accured gift card liability	29,295	10,036
Accured franchise royality	6,494	2,614
Other accrued expenses	14,405	9,875
Accrued expenses	$ 575,790	$ 254,341

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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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