At December 31, 2024, Wildhorse Company had a net deferred tax liability of $386,200. An explanation of the items that compose this balance is as follows. In analyzing the temporary differences, you find that $30,700 of the depreciation temporary difference will reverse in 2025 , and $115,300 of the temporary difference due to the installment sale will reverse in 2025 . The tax rate for all years is 20%. Indicate the manner in which deferred taxes should be presented on Wildhorse Company's December 31, 2024, balance sheet. WILDHORSE COMPANY Balance Sheet (Partial) $