Note 3 – Other Accrued Liabilities

Amounts of $612,000 and $215,000 were recorded as other accrued liabilities at December 26, 2021 and March 28, 2021, respectively. Of these amounts, $26,000 and $85,000 at December 26, 2021 and March 28, 2021, respectively, reflected unearned revenue recorded for payments from customers that were received before the products ordered were received by the customers.