If there is DR balance 2000 in Accrued Expense and 150000 CR balance showing in Trail balance. How will we record this on the IS and BS?

The income statement should show an expense of $2,000. The balance sheet should show a prepaid expense of 15,000. It is important to know if the trial balance was at fiscal year end or there were any adjustments or changes. 

they'll not appear in I/S .

In BS a balance of 148000 CR will appear .