At December 31, 2019, Blue Company had a net deferred tax liability of $386,000. An explanation of the items that compose this balance is as follows. In analyzing the temporary differences, you find that $29,100 of the depreciation temporary difference will reverse in 2020 , and $115,100 of the temporary difference due to the installment sale will reverse in 2020 . The tax rate for all years is 20%. Indicate the manner in which deferred taxes should be presented on Blue Company's December 31, 2019, balance sheet