Sonia Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2014, that result in the following statement of financial position future income tax accounts:
Deferred tax liability, current....................$38,000
Deferred tax asset, current.......................$52,000
Deferred tax liability, non-current...............$96,000
Deferred tax asset, non-current..................$27,000
Indicate how these balances will be presented in Sonia's December 31, 2014 statement of financial position, assuming
(a) Sonia reports under the ASPE future/deferred taxes method,
(b) Sonia follows IFRS for reporting purposes.