Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

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Accrued Expenses
 9 Months Ended
Sep. 25, 2021
Payables and Accruals [Abstract]  
Accrued Expenses Accrued Expenses
Accrued expenses are summarized as follows:
September 25, December 26,
2021 2020
(Restated)
Sales tax payable
 $ 2,132,147  $ 1,324,696 
Interest payable
 6,576,691  4,832,590 
Contingent consideration payable - short term
 4,000,000  4,000,000 
Other accrued liabilities
 1,998,182  5,294,414 
Employee compensation
 10,088,860  6,090,304 
Customer deposits and allowances
 25,179,906  10,780,783 
Other 11,755,227  4,841,840 
Total $ 61,731,013  $ 37,164,627 
Other accrued liabilities consist primarily of deferred transaction costs of $0 and $3,337,000 as of September 25, 2021 and December 26, 2020, respectively. Other consists primarily of property tax, freight accrual, Federal and State income taxes, legal, accounting and other professional fees.