I have a question regarding the payables and liabilities in the balance sheet. Given that the amount of administration expenses are 10,000, and the company has paid 8,000, what should the liabilities be like? If under the item of current liabilities, I put payables: administration expenses as 2,000, what should the rest 8,000 be? Or if 2,000 for current liabilities is the wrong way to do it. Since there are other types of payables, namely wages, which are completely paid, how can they be categorized, or all those fees being paid should not be in the balance sheet?

Thank you very much!