2. What are the deferred tax amounts to report on the balance sheet for years ended December 31, 2018 and 2019 and how would they be classified? If ASPE was used how would they be classified? 3. Prepare the income statement beginning with "income before taxes" for 2019. 4. For this part only, assuming that in 2018 a taxable loss of $500,000 was incurred and that it was thought at the time that only 40% of that amount would be likely to be applicable against future taxable incomes. What journal entry or entries done in part 1 -3 above would be changed, added, or removed