Table:
0
A
B
C
1
December 31, 2019
December 31, 2018
2
Accounting
$36,161
$52,365
3
Research and development
650,584
137,114
4
Legal
15,273
32,161
5
Other
163,029
10,048
6
Total
$865,047
$231,688

Questions and formulas:
Question: What is the value of accounting related accounts payable as a percentage of the 2019 total accounts payable and accrued expenses?
Formula: B2/B6 
Formula2: B2/B6 
Level: Calculation
Question: What is the percentage change in the accounts payable and accrued expenses between 2018 and 2019?
Formula: (B6-C6)/C6 
Formula2: (B6-C6)/C6 
Level: Calculation