At February 28, 2018, the Company had accrued liabilities of $85,100, of which $5,000 was for estimated property taxes, $39,900 was for professional fees, and $40,200 was for operating payables.

At August 31, 2017, the Company had accrued liabilities of $380,860, of which $265,000 was for accrued compensation, $5,000 was for estimated property taxes, $48,500 was for professional fees, and the remaining $62,400 was related to operating payables.