Table:
|  | 2019 | 2018 |
| --- | --- | --- |
| Vacation and other compensation | $1,659 | $1,433 |
| Incentive compensation | 346 | 411 |
| Payroll taxes | 155 | 113 |
| Deferred revenue | - | 68 |
| Warranty reserve | 529 | 520 |
| Commissions | 378 | 307 |
| Other | 504 | 564 |
|  | $3,571 | $3,416 |
Paragraphs:
10. Accrued Liabilities
Accrued liabilities at April 30, 2019 and 2018, respectively, consisted of the following (in thousands):
Question:
What is the amount of payroll taxes in 2019 and 2018 respectively?
Answer: 155, 113