1. The company has incurred payroll costs that have not yet been paid for 15000.

In balance sheet Asset section under which heading it goes. Cash , prepaid , Security deposit , Property plant equipment or something else? is it go as negative figure or positive figure in Asset section?

2. The company has incurred tax costs of 2000. That are not payable untill next year.

In balance sheet Which heading it goes. Cash , Prepaid , security deposit , PPE or something else. Is it go as negative or positive figure in asset?