Ayres Services acquired an asset for $96 milion in 2021. The asset is depreciated for financial reporting purposes over four years on a: straight-line basis (no residual value). For tax purposes the asset's cost is depreclated by MACRS. The enacted tax rate is 25% Amounts for pretax accounting income, depreciation, and taxable income in 2021, 2022, 2023, and 2024 are as follows: Required: For December 31 of each yeat, determine (a) the cumulative temporary book-tax difference for the oepreciable asset and (b) the balance to be reported in the deferred tax liability account. (Leave no cell blank, enter " O " wherever applicable. Enter your answers in millions rounded to 2 decimal place (i.e., 5,500,000 should be entered as 5.50).)