Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

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Accrued Expenses
 6 Months Ended
Jun. 26, 2021
Payables and Accruals [Abstract]  
Accrued Expenses Accrued Expenses
Accrued expenses are summarized as follows:
June 26, December 26,
2021 2020
(Restated)
Sales tax payable
 $ 1,660,907  $ 1,324,696 
Interest payable
 2,100,101  4,832,590 
Contingent consideration payable--short term
 4,000,000  4,000,000 
Other accrued liabilities
 1,991,116  5,294,414 
Employee compensation
 6,409,603  6,090,304 
Customer deposits and allowances
 22,145,120  10,780,783 
Other 9,717,716  4,841,840 
Total $ 48,024,563  $ 37,164,627 
Other accrued liabilities consist primarily of deferred transaction costs of $— and $3,337,000 as of June 26, 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.