Balance Sheet
Assets	January 1, 2018		December 31, 2018
Cash	$ 380,000		$ 337,300
Trade notes and accounts receivable	308,400	480,280
Inventories	900,000	1,012,000
State bonds	160,000	160,000
Federal income tax refund	-0-	1,320
Certificates of deposit	140,000	140,000
Stock investments	300,000	300,000
Building and other depreciable assets	240,000	240,000
Accumulated depreciation	(88,800)	(128,800)
Land	20,000	20,000
Other assets	3,600	2,000
Total assets	$2,363,200	$2,564,100

I have a question in this example how do you calculate: cash, and deferred tax assest