Bramble Co Ltd. has one temporary difference at the beginning and end of 2020. The difference is caused by a $778,500 instalment sale that took place at the end of 2019. The related receivable is due in three equal instalments (i.e. $259,500 each year) in 2021, 2022, and 2023. Only one-third of the receivable is classified as a short-term asset at the end of 2020, the remainder is classified as a long-term receivable. The related future tax liability at the beginning of 2020 is $155,700, reflecting the company's 20% tax rate. No other temporary or permanent differences exist. In the third quarter of 2020, a new tax rate of 18% is enacted into law, and is scheduled to become effective for 2022 and subsequent years. Bramble Co follows ASPE. Calculate the amount to be reported as a future tax liability at the end of 2020. Future tax liability - current portion $ Future tax liability - long-term portion e Textbook and Media List of Accounts Indicate the proper statement of financial position classification for the future income tax amount(s). Due in Classification 2021 > 2022 2023 2022 2023