Please answer the given financial question based on the context.
Context: ||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|
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